Majority
p. 571The People of the State of New York ex rel. Horn & Hardart Company, Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants, and Estate of Harry Siegel, Respondent.
Order unanimously modified on the law and on the facts, so as to fix the values for the property designated as 611 West 181st Street, Manhattan, as follows: For the tax years 1947-1948 through 1956-1957 Land — $170,000 Building — $90,000 Total — $260,000. As so modified, the order is affirmed, with $20 costs and disbursements to the appellants. The values fixed by Special Term solely on the present record are not justified. Settle order on notice. Concur — Botein, P. J., Breitel, Rabin, M. M. Frank and Valente, JJ.