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ANN ROBERSON v. ROBERSON

45 A.D.3d 1494 (2007)

846 N.Y.S.2d 528

PATRICIA ANN ROBERSON, Respondent, v. ARTHUR M. ROBERSON, Appellant.

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

Decided November 23, 2007.

It is hereby ordered that the order so appealed from be and the same hereby is unanimously affirmed without costs.

Memorandum:

Defendant contends in this post-matrimonial matter that, pursuant to CPLR 5234 (a) and 5236 (g), capital gains tax liability from the sale of his business must be satisfied before the proceeds of his business are distributed to plaintiff as a judgment creditor. We conclude that CPLR 5234 (a) and 5236 (g) are inapplicable, and we therefore...

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