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MATTER OF ANSONIA ASSOC. LIMITED PARTNERSHIP v. UNWIN

15531, 570033/14, 50451/12

130 A.D.3d 453 (2015)

13 N.Y.S.3d 67

2015 NY Slip Op 05880

In the Matter of ANSONIA ASSOCIATES LIMITED PARTNERSHIP, Appellant, v. MARIELIZ UNWIN, Respondent, et al., Respondents.

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

Decided July 7, 2015.

Petitioner established prima facie that the apartment is not respondent's primary residence (see Rent Stabilization Code [9 NYCRR] § 2524.4 [c]) by submitting respondent's federal income tax returns for the years 2009, 2010, and 2011, on which she deducted the entire rent for the apartment as an expense of her S Corporation. The instructions for the federal income tax return for an S Corporation (Form 1120S) disallow...

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