PEOPLE EX REL. LINCOLN, INC. v. BOYLAND


279 A.D. 882 (1952)

The People of the State of New York ex rel. The Lincoln, Inc., Appellant-Respondent, v. William E. Boyland et al., Constituting The Tax Commission of the City of New York, Respondents-Appellants

Appellate Division of the Supreme Court of the State of New York, First Department.

March 11, 1952.


Per Curiam.

Since the relator's last prior judicial proceeding, addressed to the assessment of 1944-45, there is proof of very substantial increases in the depreciated reconstruction cost of the Hotel Lincoln structure for the five years 1945-46 to 1949-50 embraced in these certiorari proceedings.

The hotel structure being a specialty, the income produced in its use was relevant to the weight to be attached to the structural value of the improvement...

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