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IN THE MATTER OF NOLE v. NEW YORK CITY DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT

26 A.D.3d 163 (2006)

808 N.Y.S.2d 678

In the Matter of JUDITH NOLE, Also Known as JUDITH DRAYTON, Appellant, v. NEW YORK CITY DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT, Respondent, et al., Respondent.

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

February 2, 2006.

"[N]o dwelling unit may be considered the primary residence of the tenant/cooperator unless the tenant/cooperator provides proof that he or she either filed a New York City Resident Income Tax return at the claimed primary residence for the most recent preceding taxable year for which such return should have been filed or that the tenant/cooperator was not legally obligated to file such tax return" (Rules of City of NY Dept of Housing Preservation and Development [28 RCNY...

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