Case Name: The People of the State of New York ex rel. Horn & Hardart Company, Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants, and Estate of Harry Siegel, Respondent
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1960-01-26
Citations: 10 A.D.2d 571
Docket Number: 
Parties: The People of the State of New York ex rel. Horn & Hardart Company, Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants, and Estate of Harry Siegel, Respondent.
Judges: 
Reporter: Appellate Division Reports
Volume: 10
Pages: 571–571

Head Matter:
The People of the State of New York ex rel. Horn & Hardart Company, Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants, and Estate of Harry Siegel, Respondent.

Opinion:
Order unanimously modified on the law and on the facts, so as to fix the values for the property designated as 611 West 181st Street, Manhattan, as follows: For the tax years 1947-1948 through 1956-1957 Land — $170,000 Building — $90,000 Total — $260,000. As so modified, the order is affirmed, with $20 costs and disbursements to the appellants. The values fixed by Special Term solely on the present record are not justified. Settle order on notice. Concur — Botein, P. J., Breitel, Rabin, M. M. Frank and Valente, JJ.