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MATTER OF METRO. LIFE INS. CO. v. TAX COMM'N OF THE CITY OF NEW YORK

22 A.D.2d 870 (1964)

In the Matter of Metropolitan Life Insurance Company, Respondent-Appellant, v. Tax Commission of the City of New York, Appellant-Respondent

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

December 15, 1964

Final order, entered on July 2, 1962, reducing assessments for the tax years 1955-56 to 1961-62, inclusive, unanimously reversed on the facts and the law, and assessments confirmed with $30 costs and disbursements to respondent-appellant-respondent.

The property under review is the Fifth Avenue Building, located on Fifth Avenue between 44th and 45th Streets. The petitioner paid $6,300,000 for the land in December, 1954. It...

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