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MATTER OF TWU COUNSELING CTR. INC. v. NEW YORK CITY TAX COMMN.

260058/18. Appeal No. 15673. Case No. 2019-04953.

204 A.D.3d 483 (2022)

166 N.Y.S.3d 630

2022 NY Slip Op 02379

In the Matter of TWU Counseling Center Inc., Appellant, v. New York City Tax Commission et al., Respondents.

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

Decided April 12, 2022.

Attorney(s) appearing for the Case

The Law Offices of Jonathan T.K. Cohen PC, New York ( Jonathan T.K. Cohen , of counsel) for appellant.

Georgia M. Pestana , Corporation Counsel, New York ( Edan Burkett of counsel), for respondent.

Concur—Manzanet-Daniels, J.P., Kern, Gesmer, Oing, Rodriguez, JJ.

Supreme Court providently exercised its discretion by vacating the judgment based on excusable default and the showing of a meritorious defense (see CPLR 2005, 5015[a][1]; Eugene Di Lorenzo, Inc. v A.C. Dutton Lbr. Co., 67 N.Y.2d 138, 141 [1986]). Contrary to petitioner's contention, respondents' affiant had sufficient "knowledge of the facts" of the New York City Law Department...

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