In Putnins Contracting Corp v. Winston Woods at Dix Hills, Inc., 72 Misc 2d 987 (Sup Ct Nassau Co 1973), aff'd 43 AD2d 667 (2d Dept 1973), aff'd 36 NY2d 679 (1975) the construction project was abandoned by the developer and never completed. The court denied defendants' motion to dismiss based upon the one-year statute of limitations, noting that the plain language of the statute measured the time period only from completion, without reference to "abandonment," and reasoning that since abandonment is an ephemeral act, with an offended party having no visible beginning observation point, the general rule should not admit of the one-year cutoff applicable to completions, which after all, are much more readily observable or ascertainable. (72 Misc 2d at 988). In affirming, the Court of Appeals stated: We, too, conclude that the one-year Statute of Limitations of subdivision 2 of section 77 is not applicable where there is abandonment rather than completion of the improvement. We note the difference in diction between subdivisions 4 and 5 of that section in which provision is made for both completion or abandonment' and subdivision 2 in which reference is to completion' only. We observe, too, that in a practical sense there is a real distinction between completion of an improvement (where the focus of attention is a single stage of progress) and abandonment (where the focus may well be diffused in the light of possibility that construction may have been or may be resumed); the element of finality which characterizes completion is not necessarily to be found in activities believed by one party or another to constitute abandonment. (36 NY2d at 680).