Opinion
No. 570702/15.
11-18-2015
Esperanza DIAZ, Plaintiff–Respondent, v. Mychael POWELL d/b/a Daystar Tax Service, Defendant–Appellant.
Opinion
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 A.D.2d 125 2000, lv dismissed 95 N.Y.2d 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.