In Matter of New York State Urban Dev. Corp. (TOH Realty Corp.), (165 AD2d [1st Dept 1990], appeal dismissed 76 NY2d 982 [1990], lv to appeal denied 77 NY2d 810 [1991]) the First Department ruled in a case where the Court of Appeals addressed the merits of the underlying appeal, but it did not hold that its ruling would be different if it had involved the denial of leave and/or dismissal of an appeal. Simply stated, the First Department has not made any pronouncement that a "merit determination" (as opposed to a dismissal of an appeal) is required for the accrual date to be extended from the date of the Court of Appeals' last determination.