Majority
p. 776The People of the State of New York ex rel. Henry Phipps Estates, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. [1457-1465 Broadway, Borough of Manhattan.
Order, so far as appealed from, affirmed, with $20 costs and disbursements. No opinion. Present — Martin, P. J., Townley, Dore, Cohn and Callahan, JJ.; Callahan, J., dissents and votes to reduce the land value to the sum of $1,108,000 for the two years involved.