One Court Square  One Court Square, also known as the Citigroup Building, is a 50-story office tower in Long Island City, Queens across the East River from Manhattan in New York City. It was completed in 1990 by Skidmore, Owings & Merrill LLP for Citigroup. The building stood as Queens' tallest from its completion until the topping out of Skyline Tower in 2019. In 2012, Brooklyn real estate investors Joel Schreiber and David Werner purchased One Court Square for $481 million from Stephen L. Green's SL Green and JPMorgan Asset Management. Since opening in 1990, the tower had been the tallest building in New York state outside of Manhattan, and the tallest building on Long Island for 29 years. In 2019, the building was surpassed by the Brooklyn Point Tower and the Skyline Tower in height to be demoted to the third tallest building on Long Island, and the second tallest building in Queens. Later, in 2021, it will also be surpassed in Queens by Queens Plaza Park, which will rise to . It is distinguished from the Citigroup Center in Manhattan, which is across the street from Citigroup's former main headquarters at 399 Park Avenue. The buildings are one stop apart on the New York City Subway's IND Queens Boulevard Line (); Citigroup Center is near Lexington Avenue–53rd Street, while One Court Square is right above Court Square–23rd Street, the next station east. WNYZ-LP (also known as Pulse 87) broadcasts from the top of this building as do various low power television stations. Additionally, the building houses the headquarters of cable company Altice USA on its top floors. In 2018 the building was selected to provide up to 25 floors to Amazon as part of one of its three Amazon HQ2 locations. However, the Amazon HQ2 location in New York City was later canceled. The building is parodied in the 2008 video game "Grand Theft Auto IV" and its expansion packs from " are "The Lost and Damned" and "The Ballad of Gay Tony" as the LC24 Tower.