Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Dissolution of PENEPENT CORPORATION, INC. RICHARD S. PENEPENT, Appellant; PHILIP A. PENEPENT, Respondent. (Appeal No. 10.) Appeal unanimously dismissed without costs (see, Matter of Aho, 39 N.Y.2d 241, 248; Pallotta v West Bend Co., 166 A.D.2d 637, 638; see also, CPLR 5501 [a] [1]).