Opinion
November 13, 1951.
Present — Dore, J.P., Cohn, Callahan, Van Voorhis and Shientag, JJ.
The acquisition by taxpayer of the remainder of the block on which the properties in question were located occurred after the taxable status date. This sale was and has been treated as some evidence of land value as a sale in the vicinity. The acquisition might also affect the value of the holdings because of conjunctive ownership. The latter effect, however, would only be reflected prospectively. For this reason and upon all the evidence in the case, we affirm the values fixed by Special Term for the year in question. Order unanimously affirmed.