PARPAL RESTAURANT INC v. ROBERT MARTIN COMPANY (1999)

In an action, inter alia, for a permanent injunction barring a construction project to widen certain streets abutting the plaintiff's subleased premises, the plaintiff appeals from a judgment of the Supreme Court, Westchester County (Donovan, J.), dated October 22, 1997, which, upon the granting of the defendant's motion for judgment as a matter of law at the close of the plaintiff's evidence, inter alia, dismissed the complaint.

ORDERED that the judgment is affirmed, with costs.

 It is a general rule of law that no right of action can spring out of an illegal contract (see, Carmine v. Murphy, 285 N.Y. 413, 416, 35 N.E.2d 19;  Scotto v. Mei, 219 A.D.2d 181, 183, 642 N.Y.S.2d 863).   The trial court properly found that, as a matter of law, by reason of the affidavit of the plaintiff's president, its sublease of the subject premises was created for the purpose of improper tax avoidance.   As such, the contract was illegal, thereby precluding any right of action arising from such an unlawful undertaking (see, Carmine v. Murphy, supra;  Scotto v. Mei, supra).

In light of the foregoing we need not reach the plaintiff's remaining contentions.

MEMORANDUM BY THE COURT.