Rosslyn LB Syndication Partner LLC, a Lehman unit not in bankruptcy, accused USREO/Rosslyn Investors LLC, a Goldman Sachs unit, of terminating a transaction related to an office building portfolio in Arlington, Virginia, according to a filing today in U.S. Bankruptcy Court in Manhattan.

The Goldman unit’s “obligations (which it failed to perform) are absolute,” according to the filing. Rosslyn LB is seeking more than $100 million in damages.

Michael DuVally, a spokesman for New York-based Goldman Sachs, declined to comment on the lawsuit.

Lehman Brothers filed the largest bankruptcy in U.S. history on Sept. 15, 2008. The U.S. brokerage went into liquidation four days later.

Rosslyn LB is a non-debtor unit of New York-based Lehman Brothers Holdings and its Lehman Commercial Paper unit, according to the filing. USREO/Rosslyn Investors LLC is a unit of U.S. Real Estate Opportunities LP, a joint venture in which Goldman Sachs is the general partner.

The case is Rosslyn LB Syndication Partner LLC v. USREO/Rosslyn Investors, LLC, 11-02764, U.S. Bankruptcy Court, Southern District of New York (Manhattan).