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; Scotto v. Mei, 219 A.D.2d 181, 183). 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.
O'Brien, J. P., Ritter, Thompson and Goldstein, JJ., concur.