947 N.E.2d 1195, 923 N.Y.S.2d 416 Matter of Al-Ber, Inc. v. New York City Dept. of Fin. Court of Appeals of the State of New York. Decided May 5, 2011. Appeal from the 2d Dept: 80 AD3d 760. Motions for Leave to Appeal denied. Tagged: 923 N.Y.S.2d 416947 N.E.2d 1195