Guardian (P) obtained a judgment against D for $1,268.93. D failed to satisfy the judgment and P noticed D for a sheriff's sale of D's residence. Eventually, the property sold to Berlin, a stranger, for the sum of $3,020. Two days later the proceeds were distributed, and the deed was delivered to Berlin. D brought this proceeding to set aside the sale. On the day of the sale, D had approximately $1,100 but were unable to reach the location because of a flat tire. They alleged that the property had a market value of between $55,000 and $60,000 (later revised to $ 48,000) and was subject to a mortgage balance of approximately $9,000. Berlin disputed the value of the property and set forth an abstract of title showing an unsatisfied 1975 Federal tax lien in the amount of $5,688 plus interest as well as several prior unsatisfied liens totaling over $6,000. The court set aside the sale, relying on CPLR 5240. The Appellate Division affirmed. Berlin appealed.