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  5. 51 N.Y.2d 966 (1980)
 

MATTER OF YONKERS GARDENS CO. v. STATE OF NEW YORK DIV. OF HOUS. & CMTY. RENEWAL

51 N.Y.2d 966 (1980)

In the Matter of Yonkers Gardens Company, Appellant, v. State of New York Division of Housing and Community Renewal et al., Respondents.

Court of Appeals of the State of New York.

Decided November 18, 1980.

Attorney(s) appearing for the Case

William A. Zutt for appellant.

Martin A. Shlufman and Harold Zucker for respondents.

Gary M. Rosenberg for Apartment House Council of Long Island Builders Institute, amicus curiae.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER and FUCHSBERG concur in memorandum; Judge MEYER taking no part.

MEMORANDUM.

Determination appealed from and order of the Appellate Division brought up for review affirmed, with costs. Petitioner failed to raise before the Division of Housing and Community Renewal the issues he now argues on appeal. These arguments concerning the receipts included in petitioner's income by the division for purposes of computing a hardship rental increase under the Emergency Tenant Protection Act of 1974...

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