Helsam Realty Co. v. H.J.A. Holding Corp.

(concurring only in the outcome of the preceding memorandum but disagreeing with the findings of the majority). In view of the Appellate Division, Second Department’s decision in Bensonhurst Real Estate v Helsam Realty Co. (1 AD3d 302 [2003]), I am now reluctantly constrained to concur with the other members of this panel.

However, because Mr. Ishay, the principal owner of the respondent corporations is a person of dubious veracity who employs deception to willfully avoid paying his taxes and manipulates the law to subvert the law, I am likewise constrained to voice my dissent in the opinions…