Petitioner appeals from a final judgment of the Civil Court of the City of New York, New York County (Gerald Lebovits, J.), entered on or about March 30, 2007, after a nonjury trial, which dismissed the petition in a holdover summary proceeding.

Per Curiam.
Judgment (Gerald Lebovits, J.), entered on or about March 30, 2007, affirmed, with $25 costs.

We can discern no reason to disturb Civil Court's determination that petitioner's rental of the subject apartment premises constituted an illusory tenancy extending over a period of 11 years. "An illusory tenancy has been found in situations where, as here, the "prime tenant" rents an apartment, or apartments, which it never intends to occupy but rather rents it for the purpose of subleasing for profit or otherwise depriving the subtenant of rights under the Rent Stabilization Law" (Avon Furniture Leasing, Inc. v. Popolizio, 116 AD2d 280 [1986], lv denied 68 NY2d 610 [1986]) see also Primrose Mgt. Co. v Donahoe, 253 AD2d 404 [1998]). The record evidence establishes that petitioner-prime tenant, a non-for-profit art organization, never occupied the stabilized apartment and instead leased it solely for the purpose of re-letting it to respondent for her personal use and as "temporary housing" for petitioner's visiting artists (see In re Partnership 92 LP & Bldg. Mgt. Co. v State of New York Div. of Hous. and Community Renewal, 46 AD3d 425 [2007]). On this record, we agree with the trial court that petitioner's tenancy falls within the definition of an illusory tenancy.

Petitioner's remaining arguments are improperly raised for the first time on appeal and are lacking in merit.

THIS CONSTITUTES THE DECISION AND ORDER OF THE COURT. [*2]
Decision Date: October 08, 2008