The People of the State of New York ex rel. Fales Estate, Inc., Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, et al., Respondents. (Section 5, Block 1407, Lot 1, Premises 775 Park Ave., Manhattan, Assessments for 1941-1942 and 1942-1943

The People of the State of New York ex rel. Fales Estate, Inc., Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, et al., Respondents. (Section 5, Block 1407, Lot 1, Premises 775 Park Ave., Manhattan, Assessments for 1941-1942 and 1942-1943.) [MAJORITY] On all the evidence adduced we think the land values found by the court may be affirmed but the building values further reduced so that the proper values for land and building in the years in question are found to be as follows: Land Building Total 1941- 42 $1,065,000 $1,100,000 $2,165,000 1942- 43 1,025,000 1,080,000 2,105,000 Order, so far as appealed from, is modified accordingly and as so modified affirmed, with twenty dollars costs and disbursements to the appellant. Present — • Martin, P. J., Townley, Glennon, Dore and Cohn, JJ.; Martin, P. J., dissents and votes to affirm. Settle order on notice.