Opinion
February 10, 1953.
Present — Dore, J.P., Cohn, Callahan, Van Voorhis and Breitel, JJ.
Order unanimously modified by increasing the building value to $5,400,000 for the tax year 1948-49, and to $5,500,000 for the tax year 1949-50 and, as so modified, affirmed, with $20 costs and disbursements to the respondents-respondents-appellants. There are elements which we think the court disregarded in valuing the building on the theory that they did not enhance the value of the land. Settle order on notice.