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  5. 68 N.Y.2d 783 (1986)
 

MATTER OF CONIFER BALDWINSVILLE ASSOCS. v. TOWN OF VAN BUREN

68 N.Y.2d 783 (1986)

In the Matter of Conifer Baldwinsville Associates, Appellant-Respondent, v. Town of Van Buren, Respondent-Appellant, and Board of Assessment Review of the Town of Van Buren, Respondent.

Court of Appeals of the State of New York.

Decided September 9, 1986.

Attorney(s) appearing for the Case

William L. Allen, Jr., for appellant-respondent.

Charles Farrell for respondent-appellant.

Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER and TITONE concur; Judge HANCOCK, JR., taking no part.

MEMORANDUM.

The order of the Appellate Division should be affirmed, without costs.

The Appellate Division committed no error of law in using actual income as distinct from market rents and in using actual expenses as found by it rather than as stated in petitioner's bill of particulars. Not only was there "no showing that the rents fixed by HUD do not reflect the value of the property", as that court noted (

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