Citation Codes Equivalent Citations citation codes Attorney(S) Paul A. Crotty Mordechai Lipkis for Peter L. Zimroth, Corporation Counsel (Kristin M. Helmers Stephen J. McGrath of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of ASSOCIATION OF COMMERCIAL PROPERTY OWNERS, INC., et al., Petitioners, and ELIAHU LIPKIS, Appellant, v. NEW YORK CITY LOFT BOARD et al., Respondents. Order affirmed, with costs, for the reasons stated in the opinion by Justice Leonard H. Sandler at the Appellate Division ( 118 A.D.2d 312). Concur: Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA.