In an action to set aside allegedly fraudulent transfers and for a money judgment against the transferees, defendants appeal, as limited by their brief, from so much of an order of the Supreme Court, Queens County, dated April 27, 1978, as denied their motion to dismiss the complaint for legal insufficiency. Order affirmed insofar as appealed from, with $50 costs and disbursements. The sole issues before this court are those which were raised at Special Term. Defendants' reliance upon issues not raised at Special Term is improper (see American Ind. Contr. Co. v. Travelers Ind. Co., 54 A.D.2d 679, affd 42 N.Y.2d 1041; Matter of Poulos v. D'Elia, 66 A.D.2d 820). Although plaintiff is a judgment creditor of defendant Clara Kimmel, he is not required to pursue his enforcement remedies at law (see CPLR 5201 et seq.) prior to bringing this action under sections 276 Debt. Cred. and 278 Debt. Cred. of the Debtor and Creditor Law (see American Sur. Co. v. Conner, 251 N.Y. 1, 5-8; Bernheim v Burden, 253 App. Div. 232). Moreover, these provisions permit a money judgment to be taken against the alleged fraudulent transferees in the amount of plaintiff's claim, limited only by the value of the transferred property (see Gruenebaum v Lissauer, 185 Misc. 718, 730, affd 270 App. Div. 836). Accordingly, the allegations of the complaint are legally sufficient. Titone, J.P., O'Connor, Margett and Martuscello, JJ., concur.