Respondents also assert that they have demonstrated as a matter of law that petitioner owns and operates as a single multiple dwelling both the building in which the premises is located and another building, that therefore that they have established that the premises is located in a horizontal multiple dwelling, that together the two buildings have at least six residential units, and therefore that rent-stabilization coverage under the Emergency Tenant Protection Act of 1974 (ETPA) (as added by L 1974, ch 576, § 4) has been triggered. Respondents show that the premises is located in one of two buildings on a real estate parcel, that petitioner owns the parcel, and that the City of New York designates the parcel on its tax map by a single lot number. Respondents also allege that the building in which the premises is located has three residential units and that the other building has four residential units and a ground-floor restaurant. Respondents also allege that both buildings receive heat, gas, hot water, and electricity from common sources. This, respondents argue, demonstrates as a matter of law that the number of residential units equals or exceeds six and therefore that the ETPA obtains here.