Ordered that the judgment is affirmed, with costs.
Contrary to the petitioner's contention, work on a building does not constitute a major capital improvement solely by virtue of the fact that it is depreciable under the United States Internal Revenue Code. Among other things, the work must be "building-wide" and must constitute "an improvement to the building or to the building stock" (see, Rasch, New York Landlord and Tenant, Rent Control and Rent Stabilization...
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