Opinion
March 21, 1995
Appeal from the Supreme Court, New York County (Walter Schackman, J.).
Plaintiff's arguments with respect to the preclusive effect of the 1987 divorce judgment are without merit in light of this Court's prior determination specifically authorizing defendant to seek reimbursement for subsequently assessed tax liability for the 1977, 1978 and 1979 tax years (Fredland v. Bernstein, 165 A.D.2d 654). We see no error in the Special Referee's evaluation of the matter which took into account the joint benefits that mutually accrued to the parties as a result of the deferred taxation (Zelnik v. Zelnik, 169 A.D.2d 317).
We have considered plaintiffs' remaining arguments and find them to be without merit.
Concur — Rosenberger, J.P., Wallach, Kupferman and Tom, JJ.