14 N.Y.3d 858 (2010)
PRIME INCOME ASSET MANAGEMENT, INC., et al., Appellants,
Mo. No. 2010-300.
PRIME INCOME ASSET MANAGEMENT, INC., et al., Appellants,
v.
AMERICAN REAL ESTATE HOLDINGS, L.P., et al., Respondents.
Mo. No. 2010-300.
Court of Appeals of New York.
Submitted March 8, 2010. Decided May 4, 2010.Motion for leave to appeal dismissed upon the ground that simultaneous appeals do not lie to both the Appellate Division and the Court of Appeals (see Parker v Rogerson, 35 NY2d 751, 753 [1974]).