Case Name: The People of the State of New York ex rel. Hotel Tuscany, Inc., Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Premises 120 East 39th St., Block 894, Lot 75, Borough of Manhattan. Taxes of 1938 and 1st half of 1939, 1939-40, 1940-41 and 1941-42.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-03-10
Citations: 267 A.D. 886
Docket Number: 
Parties: The People of the State of New York ex rel. Hotel Tuscany, Inc., Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Premises 120 East 39th St., Block 894, Lot 75, Borough of Manhattan. Taxes of 1938 and 1st half of 1939, 1939-40, 1940-41 and 1941-42.)
Judges: 
Reporter: Appellate Division Reports
Volume: 267
Pages: 886–887

Head Matter:
(March 10, 1944.)
The People of the State of New York ex rel. Hotel Tuscany, Inc., Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Premises 120 East 39th St., Block 894, Lot 75, Borough of Manhattan. Taxes of 1938 and 1st half of 1939, 1939-40, 1940-41 and 1941-42.)

Opinion:
Per Curiam.
After taking into consideration all relevant factors we think that the order should be modified by reducing the assessments as follows:
Land Building Total 1938-39 $156,000 $480,000 $636,000 1939-40 156,000 472,000 628,000 1940-41 156,000 464,000 620,000 1941-42 156,000 456,000 612,000
As so modified the order, so far as appealed from, should be affirmed, with twenty dollars costs and disbursements to the relator.
Present — Martin, P. J., Townley, Glennon, Cohn and Callahan, JJ.
Order, so far as appealed from, unanimously modified as indicated in opinion, and, as so modified, affirmed, with twenty dollars costs and disbursements to the relator-appellant. Settle order on notice.