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MATTER OF GARANIN v. CITY OF N.Y. DEPT. OF HOUS. PRESERV. & DEV.

9183, 160880/16.

172 A.D.3d 440 (2019)

100 N.Y.S.3d 4

2019 NY Slip Op 03471

In the Matter of Vsevolod Garanin, Appellant, v. City of New York Department of Housing Preservation and Development et al., Respondents.

Appellate Division of the Supreme Court of New York, First Department.

Decided May 2, 2019.

It was both consistent with the governing "Marketing Guidelines" and rational for HPD to project wage income from a company 99% owned by petitioner using the two years of W-2 tax forms supplied, while using petitioner's accountant's current year projection (for 2015) to estimate the amount of business income anticipated in what the accountant referred to as a "K-1 distribution" (see Matter of Partnership 92 LP & Bldg. Mgt. Co., Inc. v State of N.Y. Div. of Hous. &...

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