The Fifth Avenue Bank of New York and William H. C. Pletz, as Trustees under the Last Will and Testament of William J. Daniel, Deceased, Respondents, v. Edgerton Park Company, Inc., and Others, Defendants, Impleaded with Irene C. McCormack and Others, as Executors of and Trustees under the Last Will and Testament of Philip J. Curry, Deceased, Appellants

(May 9, 1941.) The Fifth Avenue Bank of New York and William H. C. Pletz, as Trustees under the Last Will and Testament of William J. Daniel, Deceased, Respondents, v. Edgerton Park Company, Inc., and Others, Defendants, Impleaded with Irene C. McCormack and Others, as Executors of and Trustees under the Last Will and Testament of Philip J. Curry, Deceased, Appellants. [MAJORITY — Per Curiam.] Per Curiam. In the circumstances of this case, the valuation of the vacant plot should not have been fixed at $12,000, which was $4,000 below the assessed valuation for the year 1937. We think that the fair and reasonable market value of the mortgaged premises as of the date of sale was $95,000 for the improved comer parcel and $16,000 for the vacant lot, or a total of $111,000. The judgment and order should accordingly be modified by reducing the amount of the deficiency by the sum of $4,000, with interest from March 24, 1937, and as so modified affirmed, with costs to appellants. Present — O’Malley, Townley, Glennon, Untermyer and Cohn, JJ.; O’Malley and Untermyer, JJ., dissent and vote to affirm. Judgment and order modified by reducing the amount of the deficiency by the sum of $4,000, with interest from March 24, 1937, and as so modified affirmed, with costs to the appellants. Settle order on notice.