Justice William Giacomo
Decedent Nickolas Bruno's Executrix, Eisenhauer, sought an injunction directing defendants 555 McLean Avenue Corp., and Richard Bruno to transfer Nickolas' shares of a cooperative apartment to the estate. Richard counterclaimed that Nickolas had no ownership interest in the co-op at the time of his death. The co-op was purchased in 1991 and titled in both Nickolas' and Richard's names. Funds came from a loan from Richard's aunt, Nickolas and his wife, and Richard's personal funds. Richard was the co-op's sole occupant after closing, and paid all costs associated with living in the unit. Witnesses testified that Richard paid back the loans to Nickolas and his aunt. Richard argued Eisenhauer's claim of entitlement to a share of the co-op was barred by the doctrine of estoppel and waiver claiming Nickolas did not list the co-op as an asset in his statement of net worth in his divorce proceeding, thus could not now claim it was one of his assets. The court agreed finding a party could not assert positions in legal actions contrary to declarations they made under penalty of perjury on income tax returns. Hence, as Nickolas' sworn statement indicated, he did not assert an ownership interest in the co-op, despite his name being on the certificate. Thus, Richard was declared the sole owner.
