In People ex rel. Durham Realty Corp. v. Cantor (234 N.Y. 507, revg. 201 App. Div. 834) the property on the taxable date was owned by James B. Duke, an individual, but the proceeding, as here, was brought in the name of a corporation, Durham Realty Corporation, not the true owner.

In People ex rel. Durham Realty Corp. v. Cantor (234 N.Y. 507, revg. 201 App. Div. 834), the liberal provisions of statutes regarding errors were invoked to permit substitution of correct name of petitioner in a tax review matter where such error was caused by inadvertence and no substantial rights were prejudiced, in which matter the petition, by statute, was required to be signed and verified only by the party aggrieved.