785 N.Y.S.2d 25, 818 N.E.2d 667 MATTER OF HELLER. Court of Appeals of the State of New York. Decided September 21, 2004. Appeal from the 1st Dept: 9 AD3d 221. Motion for leave to appeal denied. Tagged: 785 N.Y.S.2d 25818 N.E.2d 667