PEOPLE EX REL. GUAR. TRUST CO. v. BOYLAND


281 A.D. 654 (1952)

The People of the State of New York ex rel. Guaranty Trust Company of New York, as Trustee under The Will of Elmer E. Smathers, Deceased, Respondent, v. William E. Boyland et al., Constituting The Tax Commission of the City of New York, Appellants. [562 Fifth Ave., Borough of Manhattan.]

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

December 9, 1952.


Order unanimously modified to fix the assessed valuation for the land for the tax year 1946-1947 at $600,000, and for the tax years 1947-1948, 1948-1949, 1949-1950 and 1950-1951 at $625,000 and, as so modified, affirmed, with $20 costs and disbursements to the appellants. The land valuations fixed herein are sustained by the evidence in the record. Settle order...

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