1100 Avenue of the Americas Associates v. Bryant Imports, Inc.

Parness, J. P.

(dissenting). I respectfully dissent and would reverse the judgment to the extent appealed from, awarding petitioner landlord the additional rent due under the lease’s tax escalation clause.

In Wendel Found. v Moredall Realty Corp. (282 NY 239), by virtue of the landlord’s tax-exempt status, no real estate tax was paid by the landlord or any other entity. Fairfax Co. v Whelan Drug Co. (105 AD2d 647) and S.B.S. Assocs. v Weissman-Heller, Inc. (190 AD2d 529) stand only for the proposition that if the landlord seeks additional rent under a tax escalation clause such as is found…