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WINTER v. BERNSTEIN

233 A.D.2d 182 (1996)

649 N.Y.S.2d 791

William L. Winter, as Trustee of a Trust Created by Lily B. Sheflan, et al., Appellants, v. Madeline Bernstein et al., Respondents

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

November 14, 1996

We agree with the IAS Court that plaintiffs are merely "seeking to reargue" its earlier decision, which had been affirmed in relevant part by this Court (177 A.D.2d 452). Plaintiffs' evidence is not new and does not alter this Court's prior determination that plaintiffs are estopped from challenging the salary and dividend policies of this subchapter S corporation prior to 1989 as a result of "complete ratification and acquiescence" (

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