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DJR COMMUNICATIONS CORP. II v. 530 PARK RESIDENTIAL HOLDINGS LLC

102509/12. Appeal No. 12435-12435A. Case No. 2019-4619.

188 A.D.3d 561 (2020)

137 N.Y.S.3d 300

2020 NY Slip Op 06849

DJR Communications Corp. II, Formerly Known as DJR Communications Corp., et al., Respondents, v. 530 Park Residential Holdings LLC, Appellant.

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

Decided November 19, 2020.

The trial court properly granted leave to conform the pleadings to the proof under CPLR 3025(c) by adding DJR Communications Corp. (Corp.) as a party. Under Tax Law § 203-a(7), a dissolved corporation is reinstated to its active status nunc pro tunc upon the payment of the fees, taxes, and other amounts due upon the issuance of a certificate of consent by the commissioner of the New York State Department of Taxation and Finance (DOF) and acceptance by the New York State...

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