Majority
p. 988In the Matter of 236-40 W. 27th St. Corporation, Appellant, 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 property designated as 236-40 West 27th Street, Manhattan, for the tax years 1955-1956, 1956-1957 and 1957-1958, as follows:
Land —$75,000, Building — $350,000, Total—• $425,000; and as so modified, the order is affirmed, with costs to appellant. The values fixed by Special Term, on this record, are not justified. Settle order on notice. Concur — Botein, P. J., M. M. Prank, Valente, McNally and Stevens, JJ.