Case Name: The People of the State of New York ex rel. 277 Park Avenue Corporation, Respondent, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, et al., Appellants. (Three Proceedings; Taxes for 1935, 1937, 1938 and First Half of 1939.)
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1941-03-06
Citations: 285 N.Y. 621
Docket Number: 
Parties: The People of the State of New York ex rel. 277 Park Avenue Corporation, Respondent, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, et al., Appellants. (Three Proceedings; Taxes for 1935, 1937, 1938 and First Half of 1939.)
Judges: 
Reporter: New York Reports
Volume: 285
Pages: 621–624

Head Matter:
The People of the State of New York ex rel. 277 Park Avenue Corporation, Respondent, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, et al., Appellants. (Three Proceedings; Taxes for 1935, 1937, 1938 and First Half of 1939.)
Argued January 6, 1941;
decided March 6, 1941.
■William C. Chanler, Corporation Counsel (Arthur A. Segall, Arthur H. Goldberg and Murray Sendler of counsel), for appellants.
Philip Sheridan McNally and David E. Firestone for respondent.

Opinion:
Order affirmed, with costs, on the ground that it does not appear upon this record that the court at Special Term adopted a wrong theory of valuation.
Concur: Lehman, Ch. J., Loughran, Rippet, Lewis and Desmond, JJ.; Finch, J., dissents in the following opinion in which Conway, J., concurs: