Tax
In the Matter of James McCreery Realty Corp., Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [22-26 E. 14th St. and 19-25 E. 13th St., Borough of Manhattan.]
283 A.D. 791·New York Supreme Court, Appellate Division·1954·NY
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Opinion
In the Matter of James McCreery Realty Corp., Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [22-26 E. 14th St. and 19-25 E. 13th St., Borough of Manhattan.]
[MAJORITY]
— We think the evidence justifies an increase in the land value in the later years under review, particularly as to the 14th Street frontage. Accordingly, the order is unanimously modified so as to fix the land value for the years 1948-49 and 1949-50, at $560,000, and for the remaining years at issue at $585,000 and, as so modified, affirmed. Settle order on notice. Present — Dore, J. P., Cohn, Callahan, Breitel and Botein, JJ.