Opinion
July 8, 1985
Appeal from the Supreme Court, Suffolk County (Brucia, J., Bracken, J.).
Order affirmed, with one bill of costs.
Special Term's order did not, as appellant contends, either involve the review of a determination of the New York State Tax Commission, to which courts "regularly defer" ( Matter of Golden v. State Tax Commn., 90 A.D.2d 941), or noncompliance with a condition precedent for judicial review which would have deprived the court of jurisdiction ( see, e.g., Matter of Penney Co. v. New York State Tax Commn., 86 A.D.2d 705, 706, lv denied 56 N.Y.2d 507). Rather, the court required appellant, as a creditor, to prove its claim before it was allowed (Business Corporation Law § 1210 [b]). As such, it acted entirely within the broad range of jurisdiction ascribed to the Supreme Court ( Lacks v. Lacks, 41 N.Y.2d 71, 75, rearg denied 41 N.Y.2d 862).
We have reviewed appellant's remaining contentions and find them to be without merit. Thompson, J.P., Brown, Weinstein and Kunzeman, JJ., concur.