At least since Abraham and Lot’s shepherds parted ways over a land grazing dispute,1 Western Civilization’s literature has been full of accounts of monetary and property disputes. Litigators across the United States have produced some astounding excuses from debts. Debt avoidance probably burgeoned after the federal abolition of debtors’ prisons in 1833. Indeed, nothing has spawned disputes over money like fights over real estate. Commercial leasing litigation has become an art form and in states like New York, attorneys have, as a result of technicalities, suffered non-paying tenants remaining in possession for years.2 Against that background, two New York seated courts have refurbished an old weapon for property owners to use in their battles against commercial tenants unjustifiably failing to pay rent.

Apparently, the new millennium represents the first appearance of cases whereby courts have recognized accounts stated in commercial tenancy transactions. While the tenancy relationship has evolved throughout the years from mostly simple neighborly transactions to complex commercial lease agreements, one fact remains constant: that some tenants just will not pay their rent.

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