Opinion
March 31, 1959
Order unanimously modified on the facts so as to fix the values for the property designated as 236-40 West 27th Street, Manhattan, for the tax years 1955-1956, 1956-1957 and 1957-1958, as follows:
Land — $75,000, Building — $350,000, Total — $425,000; and as so modified, the order is affirmed, with costs to appellant. The values fixed by Special Term, on this record, are not justified. Settle order on notice.
Concur — Botein, P.J., M.M. Frank, Valente, McNally and Stevens, JJ.