City of New York v. Midmanhattan Realty Corp.

OPINION OF THE COURT

John A. K. Bradley, J.

This is a proceeding brought pursuant to CPLR 5225 for the turnover of certain assets of a judgment debtor.

The petitioner, the City of New York, has filed tax warrants against Midmanhattan Realty Corp. That corporation was formerly owned by one Jacob A. Fine and is now the property of his estate of which the respondent Stephen L. Fine is the sole executor. Also included in the estate is another company, the defendant De West Realty Corp., which has admitted, in an answer to an information subpoena, that it owes Midmanhattan $47,454.88. The sole…