Majority
p. 979In the Matter of Bernharlee Corporation et al., Appellants, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Respondents.
Order unanimously modified on the facts so as to fix the values for the properties designated as 28-30 (Lot 28) and 32-46 (Lot 62), West 23rd Street, Manhattan, for the tax years 1955-1956, 1956-1957 and 1957-1958 as follows: for Lot 28, Land $275,000, Building $555,000, Total $830,000; for Lot 62, Land — $575,000, Building $215,000, Total $790,000. As so modified, the order is affirmed, without costs. The values fixed by Special Term, on this record, are not justified. Settle order on notice. Concur — Botein, P. J., Breitel, Rabin, M. M. Frank and Stevens, JJ.