Case Name: The People of the State of New York ex rel. Guaranty Trust Company of New York, as Trustee under the Will of Elmer E. Smathers, Deceased, Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [562 Fifth Ave., Borough of Manhattan.]
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1952-12-09
Citations: 281 A.D. 654
Docket Number: 
Parties: The People of the State of New York ex rel. Guaranty Trust Company of New York, as Trustee under the Will of Elmer E. Smathers, Deceased, Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [562 Fifth Ave., Borough of Manhattan.]
Judges: 
Reporter: Appellate Division Reports
Volume: 281
Pages: 654–654

Head Matter:
The People of the State of New York ex rel. Guaranty Trust Company of New York, as Trustee under the Will of Elmer E. Smathers, Deceased, Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [562 Fifth Ave., Borough of Manhattan.]

Opinion:
Order unanimously modified to fix the assessed valuation for the land for the tax year 1946-1947 at $600,000, and for the tax years 1947-1948, 1948-1949, 1949-1950 and 1950-1951 at $625,000 and, as so modified, affirmed, with $20 costs and disbursements to the appellants. The land valuations fixed herein are sustained by the evidence in the record. Settle order on notice. Present —* Peck, P. J., Callahan, Yan Yoorhis and Breitel, JJ.