SPODEK v. FEIBUSCH

Ordered that the judgment is affirmed insofar as appealed from, with costs.

A referee's report "should be confirmed whenever the findings are substantially supported by the record, and the Referee has clearly defined the issues and resolved matters of credibility" ( Stone v Stone, 229 AD2d 388, 388; see Matter of County Conduit Corp., 49 AD3d 641; Thomas v Thomas, 21 AD3d 949, 949). Here, the record substantially supports the referee's findings that the parties entered into a valid and enforceable accord and satisfaction pursuant to which the plaintiff released the defendants from any claims arising prior to August 16, 1991, with respect to the capital accounts of the partnership at issue ( see Birnbaum v Birnbaum, 73 NY2d 461, 466; Merrill Lynch Realty/Carll Burr, Inc. v Skinner, 63 NY2d 590, 596; Gibbs v Moore, 46 AD3d 612, 612). [ See 14 Misc 3d 1209(A), 2006 NY Slip Op 52456(U).]