In Wilson v. La Van, 22 NY2d 131 (1968) the Court of Appeals, in a narrow 4-3 decision rejected, in an action for specific performance, the claim of an oral contract for the conveyance of farmland owned by the defendants where the plaintiff made expenditures of mortgage, taxes, and building maintenance for 18 years. There, the Court recognized that mortgage and tax payments could be considered as the plaintiff's rent for the use of the land, and the plaintiff listed the mortgage and tax payments as "rent" on his tax returns. The strong dissent noted that the defendant "helped" with the tax returns, not unlike Gani's involvement in the financial record-keeping for CB Walker Stables. The plaintiff in Wilson, did not seek to impose a constructive trust or an equitable lien. Nevertheless, while the majority did not find part performance sufficient to establish an oral contract, it found a basis for equitable relief in entitling the plaintiff to "reimbursement for any improvements made in reliance upon the oral contract," which enhanced the value of the property. (Wilson v. LeVan, supra at 135.)