Opinion
April 20, 1945.
Present — Martin, P.J., Untermyer, Dore, Cohn and Callahan, JJ.;
After taking into consideration all relevant factors we think that the order so far as appealed from, should be modified by reducing the assessments for the years involved as follows:
Year Land Building Total
1942-43 $390,000 $230,000 $620,000 1943-44 380,000 220,000 600,000 and as so modified affirmed, with $20 costs and disbursements to the relator-appellant.Martin, P.J., dissents and votes to affirm. Settle order on notice.