Majority
p. 898The People of the State of New York ex rel. Hotel St. George Corporation, Appellant, v. Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. Argued November 13, 1944; decided December 30, 1944.
p. 899
Martin Lippman, Henry Cohen and Stephen S. Bernstein for appellant.
Ignatius M. Wilkinson, Corporation Counsel (Oscar L. Tucker, Arthur H. Goldberg and Harry S. Lucia of counsel), for respondents.
Our examination of the record leads us to conclude that, as between the facts found by the Justice at Special Term, and the new findings made at the Appellate Division, the weight of evidence favors the findings made at Special Term..
The order of the Appellate Division should be reversed and that of the Special Term affirmed, with costs in this court and in the Appellate Division.
Lehman, Ch. J., Loughban, Rippey, Lewis, Conway and • Desmond, J J., concur; Thaoheb, J., taking no part.
Ordered accordingly.