Appeal from a judgment of the Civil Court of the City of New York, Kings County (Delores J. Thomas, J.), entered March 22, 2006. The judgment, after a nonjury trial, dismissed the action.

Judgment affirmed without costs.

In this small claims action, plaintiff seeks to recover the principal sums of $3,261.33 and $890.85 from defendant for making allegedly fraudulent withdrawals from his bank account pursuant to federal and state tax levies. The standard of review on an appeal of a small claims judgment is whether substantial justice has been done between the parties according to the rules and principles of substantive law (CCA 1807). The decision of a fact-finding court should not be disturbed on appeal unless it is obvious that its conclusions could not be reached under any fair interpretation of the evidence, particularly where the findings of fact rest in large measure on considerations relating to the credibility of witnesses. This principle "applies with greater force" to judgments rendered in small claims proceedings, given the limited scope of review (Williams v Roper, 269 AD2d 125, 126 [2000]; see Nunes v 1320 Heritage Place, LLC, 13 Misc 3d 144[A], 2006 NY Slip Op 52323[U] [App Term, 9th & 10th Jud Dists]).

After reviewing the evidence adduced at trial, we find that substantial justice has been done between the parties in accordance with the rules and principles of substantive law (CCA 1804, 1807). The trial court's findings are amply supported by the record, and we find no basis to [*2]disturb the judgment dismissing the action.

Pesce, P.J., Golia and Rios, JJ., concur.
Decision Date: March 26, 2007