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                                  STATE OF NEW YORK
                      DIVISION OF HOUSING AND COMMUNITY RENEWAL
                            OFFICE OF RENT ADMINISTRATION
                                     GERTZ PLAZA
                               92-31 UNION HALL STREET
                               JAMAICA, NEW YORK 11433

          ------------------------------------X 
          IN THE MATTER OF THE ADMINISTRATIVE :  ADMINISTRATIVE REVIEW
          APPEAL OF                              DOCKET NO. AL 110723 RO

                                              :  DISTRICT RENT OFFICE
               P. Zaccaro Co., Inc.,             DOCKET NO. Q 3118536 R
                                                      
                                                 TENANT:    Eli    Abolafia
           
                                   PETITIONER : 
          ------------------------------------X 

            ORDER AND OPINION DENYING PETITION FOR ADMINISTRATIVE REVIEW


          On December  19,  1986,  the  above-named  prior  owner  filed  a
          Petition for Administrative Review against  an  order  issued  on
          November 14, 1986, by the Rent Administrator, 10 Columbus Circle, 
          New York, New York, concerning the housing  accommodations  known
          as  68-12 138th Street, Flushing,  New  York,  Apartment  No.  B,
          wherein the Rent Administrator  determined  that  the  owner  had
          overcharged the tenant.

          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
          warranted.

          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.  

          This proceeding was originally commenced by the filing of a  rent
          overcharge complaint by the  tenant  on   March  20,  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 3118536 R, the Rent Administrator  established
          the lawful stabilized rent as $370.04 effective September 1, 1981 
          determined that the tenant had been overcharged  and  directed  a
          refund to the tenant of $158.50 including interest on overcharges 
          collected on and after April 1, 1984.
          In this petition, the owner contends in  substance  that  it  was
          merely the trustee  appointed  by  the  Union  States  Bankruptcy
          Court.  As such, it is  contended  that  it  is  not  liable  for
          overcharges for the period of April 1, 1980 to September 30, 1982 
          when it served in this capacity. 

          The Commissioner is of the opinion that this petition  should  be
          denied.

          Section 2520.6(i) of the Rent Stabilization Code defines the term 






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          owner.  The section includes as an owner  any  person  or  entity
          receiving or entitled to received 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 Code.

          Accordingly, the Rent Administrator's order was warranted.

          The petitioner is liable for $30.11.  This amount constitutes the 
          overcharges collected from April 1, 1980  through  September  30,
          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.

          ISSUED:



                                                                        
                                          JOSEPH A. D'AGOSTA
                                          Acting Deputy Commissioner




                     
































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