Appellate Division of the Supreme Court of the State of New York September 30, 1985 (City of New York Department of Finance v. Reznick)

Appeal by the City of New York Department of Finance from a judgment of the Supreme Court, Kings County (Dowd, J.), dated March 21, 1984, which granted Bruce S. Reznick’s motion discharging his liability for interest and penalties assessed concerning his late payment of an unincorporated business tax.

Judgment reversed, on the law, with costs, and motion dismissed without prejudice.