Case Name: In the Matter of City Bank Farmers Trust Co., as Trustee, et al., Respondents-Appellants, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [461-469 Fifth Ave., Borough of Manhattan.]
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1953-06-23
Citations: 282 A.D. 682
Docket Number: 
Parties: In the Matter of City Bank Farmers Trust Co., as Trustee, et al., Respondents-Appellants, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [461-469 Fifth Ave., Borough of Manhattan.]
Judges: 
Reporter: Appellate Division Reports
Volume: 282
Pages: 682–682

Head Matter:
In the Matter of City Bank Farmers Trust Co., as Trustee, et al., Respondents-Appellants, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [461-469 Fifth Ave., Borough of Manhattan.]

Opinion:
Order unanimously modified so as to fix the values for each of the two years involved as follows: Land $1,750,000, Building $1,200,000, Total $2,950,000 and, as so modified, affirmed. On this record we think the land value found by Special Term is not justified. Settle arder on notice. Present — Dore, J. P., Cohn, Callahan, Breitel and Bergan, JJ.