and Table 24C entitled "Historical Chained Consumer Price Index for all Urban
Consumers (C-CPI-U): U.S. city average, all items"- 1 page from for the time period
from 1999-2013;
Petitioner's Exhibit "5"—the State of New York State Board of Real
Property Services RP-5217 NYC commonly referred to as the Real Property Transfer
Report for the above transfer in Exhibit "2";
Petitioner's Exhibit "6"—a letter dated May 23, 2013 from Fred
Brenner and Jodi Brenner to Irwin Brenner, as President of General Plumbing, stating the
sums alleged due and owing by the Respondent in the sum of $309,768.00 with
supporting calculations. Exhibit "6" in evidence was admitted without [*4]prejudice to the Respondent's claims that the Petitioner's
calculations are incorrect.
After these admissions into evidence on consent, the Petitioners called Steven
Bandini to testify in their case-in-chief. Mr. Bandini testified that he is a partner at the
firm of Zapken & Loeb, LLP and has been a C.P.A. for nearly 25 years. He was
acquainted with Jodi Brenner and not her father, and was hired by Jodi Brenner to
perform calculations for the rental amounts due for the premises known as 436 Keap
Street, Brooklyn, New York. He testified that he was retained to calculate the fixed rent
and all increases, late charges and interest from August 2007 to the date.
The witness further testified that he performed the calculations that were admitted
into evidence as Petitioner's Exhibit "6" (enclosed in the letter dated May 23, 2013). He
was requested to perform the calculations from 2000 through 2013 but then was
requested to revise the calculations from 2004 through May 2013. He further testified
that he applied Table 24 to calculate the fixed rent and the subsequent increases because