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Sichel v. Polak

Appellate Division of the Supreme Court of New York, First Department
Jan 4, 2007
36 A.D.3d 416 (N.Y. App. Div. 2007)

Opinion

No. 8970-8970A.

January 4, 2007.

Order, Supreme Court, New York County (Walter B. Tolub, J.), entered February 8, 2006, which confirmed the report and recommendations of a Special Referee, dated March 11, 2003, and accepted the 1997 accounting submitted by defendants, unanimously affirmed, with costs. Order, same court and Justice, entered January 25, 2006, which referred the issue of allocation and reimbursement for the parties' net contributions to the partnership, unanimously affirmed, without costs.

Abraham Wax, New York, for appellant.

Schiff Hardin LLP, New York (Brian Neff of counsel), for respondents.

Before: Mazzarelli, J.P., Sweeny, Catterson, McGuire and Malone, JJ.


The report and recommendations of a Special Referee should be confirmed if its findings are supported by the record ( Baker v Kohler, 28 AD3d 375). The findings of the Special Referee herein were clearly supported by the record ( see R.V.R. Realty v Tenants Alliance, 305 AD2d 289). Defendants' expert accountant testified at the hearing that his accounting firm had reviewed not only tax returns but extensive supporting documentation, which material was then cross-checked for accuracy. Under these circumstances, plaintiff has not demonstrated that the second accounting was insufficiently documented so as to require disturbing the report of the Special Referee. We also affirm the order calling for a post-accounting hearing on the issue of allocation and reimbursement for the parties' net contributions to the partnership.

Reargument granted and upon reargument, the decision and order of this Court entered on September 19, 2006 ( 32 AD3d 734) recalled and vacated and a new decision and order substituted therefor; leave to appeal to the Court of Appeals denied.


Summaries of

Sichel v. Polak

Appellate Division of the Supreme Court of New York, First Department
Jan 4, 2007
36 A.D.3d 416 (N.Y. App. Div. 2007)
Case details for

Sichel v. Polak

Case Details

Full title:FRED J. SICHEL, Appellant, v. Louis POLAK et al., Respondents

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

Date published: Jan 4, 2007

Citations

36 A.D.3d 416 (N.Y. App. Div. 2007)
2007 N.Y. Slip Op. 44
828 N.Y.S.2d 310

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