The opinion
GOODMAN, Surrogate Judge,
concurring in the result.
[¶ 56] I concur with the majority. I agree that the oral agreement regarding the sale of the water detention pond is outside the statute of frauds, but I am at a loss as to why the parties did not reduce the agreement to writing. In oral argument, the attorneys emphasized the business sophistication of the parties. It seems to me that sophisticated parties would have committed an issue involving over $100,000.00 to writing.
[¶ 57] Ronald E. Goodman, S.J., agrees.