Case Name: The People of the State of New York ex rel. Elliott Theatre Company, Appellant, against William S. Miller 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: 1943-02-26
Citations: 265 A.D. 1047
Docket Number: 
Parties: The People of the State of New York ex rel. Elliott Theatre Company, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 265
Pages: 1047–1047

Head Matter:
(February 26, 1943.)
The People of the State of New York ex rel. Elliott Theatre Company, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents.

Opinion:
Per Curiam.
The experts on both sides testified that land values on West 37th Street, between the same avenues, were about the same as on West 39th Street, where the present property was located. The opinion of the trial court would indicate that it mistakenly believed that the evidence referred to had related to values on West 40th Street. In any event, we find upon the evidence that the land values herein for assessment purposes should not be fixed in excess of $3,200 a front foot for the years in question.
The order appealed from should be modified by reducing assessments as follows:
Land
Building
Total
1938- 39 $355,000.00 $45,000.00 $400,000.00
1939- 40 352,000.00 45,000.00 397,000.00
1940- 41 352,000.00 45,000.00 397,000.00
and, as so modified, affirmed, with twenty dollars costs and disbursements to the appellant.
Present — Martin, P. J., Untermyer, Dore, Cohn and Callahan, JJ.
Order unanimously modified by reducing assessments as follows:
1938- 39
1939- 40
1940- 41
Land
$355,000
352.000
352.000
Building
$45,000
45.000
45.000
Total
$400,000
397.000
397.000
and, as so modified, affirmed with twenty dollars costs and disbursements to the appellant. Settle order on notice.