OPINION OF THE COURT
Chief Judge KAYE.
At issue before us is the date when an administrative determination became "final and binding upon the petitioner," so as to trigger the four-month limitations period for CPLR article 78 review (CPLR 217 [1]).
Petitioner, Best Payphones, Inc., owned and operated sidewalk payphones in New York City. Respondent, the New York City
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