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MATTER OF LEVINSKY v. KRAUT

121 A.D.2d 723 (1986)

In the Matter of Harold Levinsky et al., Individually and as Partners of 1122 Realty Co., et al., Appellants, v. Robert Kraut, as Commissioner of The Department of Finance of the City of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, Second Department.

June 30, 1986

Judgment affirmed, with costs.

Administrative Code of the City of New York § II46-7.0 provides that a determination of the director of finance is reviewable under CPLR article 78 if an application for review is made within four months after notice of the determination has been given. However, as a condition precedent to the application, the applicant must file an undertaking sufficient to cover the taxes, penalties, interest charges and costs which may accrue...

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