In Mount Vernon Fire Insurance Company v. Travelers Indemnity Fire Insurance, 63 AD2d 254, 407 aff'd 47 NY2d 575, the plaintiff, Mount Vernon, provided excess insurance for the trailer involved in a motor vehicle accident that occurred when the insured's tractor and trailer, operating in tandem, collided with the vehicle that was driven by the injured party. The insurer that provided the insured with excess coverage on the trailer sought a declaration that there was no coverage for losses arising from the accident because the tractor was not covered under the policy issued by the excess insurer. On appeal, the court affirmed the judgment declaring that the excess insurer was obligated to provide coverage for any judgment that was entered against the insured in the negligence action and held that N.Y. Veh & Traf. Law 388, which required a policy covering only one vehicle of a tractor-trailer combination to provide coverage against the joint and several liability that 388 imposed on owners of tractors and trailers that were used in combination applied to both primary and excess insurance policies.