Tag 380, LLC v. Estate of Ronson

*412Plaintiff did not abandon its appeal from the July 26, 2005 order and judgment imposing sanctions by unilaterally withdrawing its unperfected appeal (cf. Garsson v National Rubber Mach. Co., 271 App Div 770 [1946]). However, it failed to preserve its claim that, if sanctions were imposed, they should be imposed against its attorney only. While defendants expressly sought sanctions against plaintiff, the record is devoid of any argument before the motion court that the sanctions should not be imposed against plaintiff, as distinct from its attorney. It is telling that plaintiff, which was…