OPINION OF THE COURT
LUCY BILLINGS, J.
At the conclusion of a hearing on April 25, 2000, in this commercial holdover proceeding, the court found that petitioner purchased the fixtures in respondent's loft unit from the outgoing tenant in 1988 for fair market value. This purchase of interim multiple dwelling (IMD) unit improvements removed the unit from rent regulation. (Multiple Dwelling Law § 286 [6].)
If, however, a landlord is found to have...
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