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GATEWAY TOWERS, INC. v. TISHMAN REALTY & CONSTR. CO., INC.

49 A.D.2d 542 (1975)

Gateway Towers, Inc., et al., Appellants-Respondents, v. Tishman Realty & Construction Co., Inc., Respondent-Appellant

Appellate Division of the Supreme Court of the State of New York, First Department.

July 10, 1975

The defendant, operating through a wholly-owned subsidiary, constructed a residential-office building on land it had leased in Pittsburgh. The building was completed in 1967 and sold in the same year to the plaintiffs trustees of an employees' profit sharing plan. To meet the needs of the parties, the transaction was fashioned to sell all of the subsidiary's stock to the trust which would then make successive transfers to repose...

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