es, 283 A.D. =87, 491; see also 107 Delaware Associates et al. v. State Tax Comm'n, =9 A.D.2d 29 (1984); Commissioner of Internal Revenue v. Moline =roperties, Inc., 131 F.2d 388 (1942). Drew Benenson, =.P.A. 4 EFTA_R1_01731417 EFTA02566329 Tarlow & Co., C.P.A.'s 7 Penn Plaza =uite 210 New York, NY 10001