The Appellate Division determined that the failure to provide “dollars and cents” proof of the inability to use a property for any permitted use required denial of a use variance. In Matter of Dean v. Town of Poland Zoning Board of Appeals, the owners of approximately 17 acres of land had agreed, subject to obtaining a use variance, to sell two acres of the property for construction of a retail store. Initially, the Zoning Board of Appeals (ZBA) issued the use variance without making any findings. Upon challenge by the Petitioners, who own property nearby, the lower court upheld the issuance of the variance. On appeal, the Appellate Division remanded the matter for the ZBA to make proper findings and held the appeal pending the making of such findings. Thereafter, the ZBA made findings based upon the criteria set forth in Town Law section 267-b . The Appellate Division then reversed the lower court and granted the petition to overturn the determination of the ZBA granting the use variance.