AK 110653 RO and AK 110158 RO

                                  STATE OF NEW YORK
                            OFFICE OF RENT ADMINISTRATION
                                     GERTZ PLAZA
                               92-31 UNION HALL STREET
                               JAMAICA, NEW YORK 11433

          APPEAL OF                              DOCKET NO. AK 110653 RO
                                                            AK 110158 RO

               P. Zaccaro Co., Inc.,          :  DISTRICT RENT OFFICE
                                                 DOCKET NO. Q 3118943 R
                                                 TENANT:    Alkyndar    Cruz

                                   PETITIONER : 


          On November 12, 1986, the above-named prior owner filed a Petition 
          for Administrative Review against an order issued  on  October  9,
          1986, by the Rent Administrator, 10  Columbus  Circle,  New  York,
          New York, concerning the housing accommodations  known  as  136-67
          68th Drive, Flushing, New York, Apartment No.  1374,  wherein  the
          Rent Administrator determined that the owner had  overcharged  the

          The Administrative Appeal is  being  determined  pursuant  to  the
          provisions of Section 2526.1 of the Rent Stabilization Code.

          The issue herein is whether the  Rent  Administrator's  order  was

          The Commissioner has reviewed all of the evidence  in  the  record
          and has carefully considered that portion of the  record  relevant
          to the issue raised by the administrative appeal.  

          The Commissioner  notes  that  this  petition  for  administrative
          review   inadvertently   received   two   docket   numbers.    The
          Commissioner is consolidating these docket numbers, and this order 
          and opinion shall be dispositive of both.

          This proceeding was commenced by the filing of a  rent  overcharge
          complaint by the tenant on March 18, 1984.  The current owner  was
          served with a copy of  the  tenant's  complaint  and  submitted  a
          complete rental history as required.  

          In Docket Number Q 3118943 R, the Rent  Administrator  established
          the lawful stabilized rent as  $359.26  effective  July  1,  1983,
          determined that the tenant had been  overcharged  and  directed  a
          refund to the tenant of $799.31 including interest on  overcharges
          collected on and after April 1, 1984.

          In this petition, the prior owner contends in  substance  that  it
          was merely the trustee appointed by the United  States  Bankruptcy

          AK 110653 RO and AK 110158 RO
          Court.  As such, the petitioner contends that it is not liable for 
          overcharges for the period of June 15, 1980 to September 15,  1982
          when it served in this capacity.

          The Commissioner is of the opinion that this  petition  should  be

          Section 2520.6(i) of the Rent Stabilization Code defines the  term
          owner.  The section includes as an  owner  any  person  or  entity
          receiving or entitled to receive rent for the use or occupation of 
          any housing accommodation, or an agent of the foregoing.   Clearly
          the petitioner  qualifies  as  an  owner  under  this  definition.
          Neither the  Rent  Stabilization  Law  nor  Code  allows  for  any
          specific exception from this definition for a trustee appointed by 
          the United States Bankruptcy Court.

          Accordingly, the Rent Administrator's order was warranted.

          The petitioner is liable for $325.66.  This amount constitutes the 
          overcharges collected from June 15,  1980  through  September  15,
          1982 by the petitioner, P. Zaccaro Co., Inc.

          THEREFORE,  in  accordance  with  the  provisions  of   the   Rent
          Stabilization Law and Code, it is

          ORDERED, that this petition for administrative review be, and  the
          same  hereby  is,  denied,  and,  that  the  order  of  the   Rent
          Administrator be, and the same hereby is, affirmed.


                                          JOSEPH A. D'AGOSTA
                                          Acting Deputy Commissioner


          AK 110653 RO and AK 110158 RO


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