Majority
p. 796The People of the State of New York ex rel. Roxy Theatre, Inc., Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [135-157 W. 50th St., Borough of Manhattan.]
Order, so far as appealed from, unanimously modified by reinstating the assessments for the tax year 1947 — 48, and by fixing the valuations for the tax years 1948-49 and 1949-50 at: Land $1,635,000, Building $2,805,-000, Total $4,440,000, and, as so modified, affirmed, with $20 costs and disbursements to the appellants. No opinion. Present — Peck, P. J., Dore, Cohn, Van Voorhis and MeCurn, JJ; Van Voorhis, J., taking no part. Settle order on notice.