This section contains the nature of the case and procedural background.

P leased space in 1985 for use by a Blimpie franchisee, Samyrna, Inc., a corporation owned by Sam Iskander and his wife. D was the sole owner of a subsidiary named IBC Services, Inc. (IBC), created for the single purpose of holding the lease on premises occupied by a Blimpie franchisee. IBC that entered into the lease with P in July 1985 and, on the same day and apparently with P's consent, subleased the space to the franchisee. The tenancy was terminated by a dispossess judgment and warrant for removal in 1996. In 1998 P commenced this action for unpaid rent, then in the amount of close to $150,000, against D under both its present name and its former name, International Blimpie Corporation. It also joined as defendants the leasing subsidiary, IBC, as well as Garden State Blimpie, Inc., another wholly-owned leaseholding subsidiary of D to whom IBC had assigned the lease in 1991 without notice to the landlord in violation of the terms of the lease requiring such notice. Judgment was entered in favor of P against D as well as the two judgment-proof subsidiaries in the full amount of the rent arrearages plus interest thereon, then some $208,000. D appealed.

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