We find that the motion court was correct in its conclusion that DHCR properly apportioned respondent Margaret Friedman's adjusted gross income as reported in joint tax returns for purposes of petitioner's application for high rent deregulation.
The Rent Regulation Reform Act of 1993 (RRRA-93) § 5 (McKinney's Uncons Laws of NY § 26-403.1 [L 1993, ch 253, § 5, as amended]) provides for the deregulation of housing accommodations subject to the New York...
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