Matter of 680 Rlty. Part. v. Comm., D., Fin

Full title: In the Matter of 680 REALTY PARTNERS et al., Petitioners, v. COMMISSIONER…

Court: Appellate Division of the Supreme Court of New York, First Department

Date published: Nov 25, 1997

244 A.D.2d 288 (N.Y. App. Div. 1997)

664 N.Y.S.2d 296

Opinion

November 25, 1997

It is not disputed that, while the notice of petition was filed within the four-month limitations period, the petition itself was not filed until much later. Filing of the bare notice of petition in this case was insufficient to commence the special proceeding within the meaning of CPLR 304, such that the proceeding is time-barred ( see, Perdum v. Michael, 193 A.D.2d 440). Were we to reach the merits, we would confirm the Tribunal's determination, deny the petition and dismiss the proceeding since the determination is supported by substantial evidence ( see, e.g., Matter of Lakeview Futures v. Department of Fin., 210 A.D.2d 31).

Concur — Milonas, J. P., Rosenberger, Rubin, Williams and Colabella, JJ.