Case Name: The People of the State of New York ex rel. 1150 Park Ave. Corporation, Appellant, against Joseph Lilly, et al., Constituting the Tax Commission of the City of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-11-17
Citations: 268 A.D. 370
Docket Number: 
Parties: The People of the State of New York ex rel. 1150 Park Ave. Corporation, Appellant, against Joseph Lilly, et al., Constituting the Tax Commission of the City of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 268
Pages: 370–374

Head Matter:
The People of the State of New York ex rel. 1150 Park Ave. Corporation, Appellant, against Joseph Lilly, et al., Constituting the Tax Commission of the City of New York, Respondents.
First Department,
November 17, 1944.
Leffert Hols of counsel (Harold M. Hoffman with him on the brief; Buchter, Rathheim, Abrams & Hols, attorneys), for relator-appellant.
Philip A. Paulson of counsel (Arthur H. Goldberg and Oscar L. Tucker with him on the brief; Ignatius M. Wilkinson, Corporation Counsel), for respondents.

Opinion:
Glennon, J.
After giving due consideration .to-all the relevant factors in the record, we are of the. opinion that the building values -fixed at Special Term should be reduced to $20,000 for the Park Avenue building, and $5,000 for the 70th Street building.
The order so far as appealed from, should be modified by further reducing the assessments to the following amounts:
Section Block Lot Land Building Total
5 1404 69 $290,000 $20,000 $310,000
5 1404 68 $31,500 $5,000 $36,500
and as so modified affirmed, with twenty dollars costs and disbursements .to the relator-appellant.