In Matter of White Plains Props. Corp. v. Tax Assessor of White Plains (58 AD2d 653 [2nd Dept 1977]) a challenge by Macy's to the tax assessment on its then-White Plains store location, this court had declined to strike notes of issue filed without income and expense statements as directed by the predecessor to section 202.59, 22 NYCRR 678.3. This latter rule, like section 202.59, required the filing of a note of issue along with a statement addressing whether the property was income-producing or not, and, if so, a statement of income and expenses. The Second Department affirmed the denial of the motion to strike, holding that the rule was intended to expedite tax review proceedings, but did not alter the existing law on what was an income-producing property, and stating that "\`income producing' applies only to income produced directly by the real estate, and not to income generated by a commercial business conducted thereon." (58 AD2d at 654.)