Diaz v Powell

[*1] Diaz v Powell 2015 NY Slip Op 51642(U) Decided on November 18, 2015 Appellate Term, First Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This opinion is uncorrected and will not be published in the printed Official Reports.

Decided on November 18, 2015
SUPREME COURT, APPELLATE TERM, FIRST DEPARTMENT
PRESENT: Schoenfeld, J.P., Shulman, Hunter, Jr., JJ.
570702/15

Esperanza Diaz, Plaintiff-Respondent,

against

Mychael Powell d/b/a Daystar Tax Service, Defendant-Appellant.

Defendant appeals from a judgment of the Small Claims Part of the Civil Court of the City of New York, Bronx County (Paul A. Goetz, J.), entered August 21, 2014, after trial, in favor of plaintiff and awarding her damages in the principal sum of $2,511.94.

Per Curiam.

Judgment (Paul A. Goetz, J.), entered August 21, 2014, affirmed, without costs.

Applying the narrow standard of review governing appeals in small claims actions (see CCA 1807; Williams v Roper, 269 AD2d 125 [2000], lv dismissed 95 NY2d 898 [2000]), and giving due deference to the detailed factual findings set forth in the court's comprehensive written decision, we sustain the judgment in plaintiff's favor. The evidence, fairly interpreted, supports the court's ultimate determination that defendant, a tax return preparer, "filed [plaintiff's] 2008, 2009 and 2010 New York State tax returns late causing her to incur penalties totaling $2,511.94."

THIS CONSTITUTES THE DECISION AND ORDER OF THE COURT.

I concur I concur I concur
Decision Date: November 18, 2015