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IBM CREDIT FIN. CORP. v. MAZDA MOTOR MFG. (USA) CORP.

152 A.D.2d 451 (1989)

IBM Credit Financing Corporation, Appellant-Respondent, v. Mazda Motor Manufacturing (Usa) Corporation, Respondent-Appellant

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

July 6, 1989

In September 1985, the parties signed a letter of intent pursuant to which plaintiff IBM Credit Financing Corporation (IBM) agreed to provide financing to defendant Mazda Motor Manufacturing (USA) Corporation (Mazda) for its Flat Rock, Michigan, manufacturing facility. The contemplated financing was in the form of a leveraged lease in which IBM was to purchase the plant and lease it back to Mazda. At this time, it was known that legislation was being considered by Congress...

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