Opinion
February 3, 1994
Appeal from the Supreme Court, New York County (Carol Arber, J.).
Upon comparing the allegations of the complaints in the two actions, we find that defendants' valuations and reporting of the leaseholds in question and the effect thereof on the tax liability of the plaintiffs in both actions is a central and common issue to both actions, and that defendants-appellants' opposition to consolidation does not demonstrate prejudice to a substantial right.
Concur — Carro, J.P., Ellerin, Rubin, Nardelli and Tom, JJ.