The action is barred by the three-year limitations period applicable to causes of action for conversion (CPLR 214; see, Powers Mercantile Corp. v. Feinberg, 109 A.D.2d 117, 121, affd for reasons stated 67 N.Y.2d 981), which began to run at the time of the alleged theft even if plaintiff was then unaware of it (see, Guggenheim Found. v. Lubell, 77 N.Y.2d 311, 318). Nor can defendant be estopped from asserting the Statute of Limitations absent an allegation that he "made an actual misrepresentation or committed some other affirmative wrongdoing" that induced plaintiff to delay bringing the action in timely manner (Powers Mercantile Corp. v. Feinberg, supra, at 122; compare, e.g.,Simcuski v. Saeli, 44 N.Y.2d 442, 448; Matter of Spewack, 203 A.D.2d 133). Plaintiff does not make such an allegation.
THIS CONSTITUTES THE DECISION AND ORDER OF SUPREME COURT, APPELLATE DIVISION, FIRST DEPARTMENT.