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MATTER OF ELITE DEMOLITION CONTRACTING CORP. v. CITY OF NEW YORK

14361, 154789/13.

125 A.D.3d 576 (2015)

In the Matter of ELITE DEMOLITION CONTRACTING CORPORATION et al., Appellants, v. CITY OF NEW YORK et al., Respondents.

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

Decided February 26, 2015.

Petitioners' constitutional challenge to the statutory definition of a principal of a corporation (see Administrative Code of City of NY § 16-501 [d] [1] [iii]) is academic, since that provision was not a basis of BIC's determination.

BIC's finding that Elite failed to demonstrate its eligibility for an exemption from licensing had a rational basis, on the grounds that Elite undisputedly owed significant debt to the Internal Revenue Service and had failed...

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