corporation or collected by Fred Brenner as the owner or paid by Fred Brenner as the
tenant or his son, Irwin Brenner as the current president of the Respondent corporation
(Gordon v. Eshaaghoff, 60 AD3d 807, 876 N.Y.S.2d 433 (A.D., 2d Dept., 2009).
Notwithstanding Petitioner's claim that the Respondent is contractually obligated to
pay the late fees, and the lease states that such sums are due, "without notice or demand
and without abatement, deduction or set-off", this Court, pursuant to the above case
authority and RPAPL 235-c, finds that the late fee claims, under these particular facts,
are unreasonable, are intended as a penalty and therefore, unenforceable. Moreover, the
Petitioner's assessment of late fees with interest are "unreasonable and confiscatory in
nature" (943 Lexington Avenue, Inc. v. Niarchos, 83 Misc 2d 803, 373 N.Y.S.2d 787
(App Term, 1st Dept 1975); Raanana Realty Corp. v. Louis J. Rotondi Restaurant
Corp., 1/9/91 NY Law Journal 23, col 3 (1st Judicial Dept, NY Co); Parkchester
Apartments Co v. Lewis, 4/22/98 NY Law Journal (1st Judicial Dept, Bronx Co);
Rock v. Kleeper, 23 Misc 3d 1103 (A), 2009 WL 865514 (NY City Ct.); Sandra's
Jewel Box Inc. v. 401 Hotel, L.P., 273 AD2d 1, 708 N.Y.S.2d 113 (1st Dep't 2000);
North Clinton Associates v. Rehman, ISLT 179-11, NYLJ 1202482550604 at 1 Dist.,
SUF, decided February 14, 2011; Ultrashmere House, Ltd. v. 38 Town
Associates, 123 Misc 2d 102, 473 N.Y.S.2d 120).
Moreover, the method used by the CPA to calculate the late fees and interest is
flawed and extract a penalty, are unjust and inequitable. Although the Court has
determined that the calculations of the C.P.A. are arithmetically accurate, the application
of the late fee provision to the difference between the amount of rent paid by the