Malone Jr., J.
Plaintiff commenced this action seeking partition or sale of property located in Delaware County that he purchased in 1999 with defendant as joint tenants with the right of survivorship. Following a nonjury trial, Supreme Court determined that the parties' basis in the property was $202,867. This figure consisted of the purchase price of $168,000, plus closing costs of $5,544 and improvements of $36,248, less a septic system rebate of $6,925, which...
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