MEMORANDUM OPINION AND ORDER
KRAM, District Judge.
FACTUAL BACKGROUND
Irving Trust Company ("Irving") leased four floors in a commercial building located in Manhattan from Seymour B. Durst, Roy H. Durst, David M. Durst and Alma D. Askin for a 21-year term, ending in 1986. Pursuant to a sublease dated September 1, 1965, D.H. Overmyer Company, Inc. ("Overmyer"), rented two of these floors from Irving for approximately fifteen years — from...
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