Case Name: The People of the State of New York ex rel. Bank of New York, Appellant, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. (Taxes of 1939-1940 and 1940-1941.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-04-06
Citations: 267 A.D. 944
Docket Number: 
Parties: The People of the State of New York ex rel. Bank of New York, Appellant, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. (Taxes of 1939-1940 and 1940-1941.)
Judges: 
Reporter: Appellate Division Reports
Volume: 267
Pages: 944–944

Head Matter:
(April 6, 1944.)
The People of the State of New York ex rel. Bank of New York, Appellant, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. (Taxes of 1939-1940 and 1940-1941.)

Opinion:
— Taking all the relevant factors into consideration, we find that the assessed valuations fixed by Special Term should be modified as follows:
Year Land Building Total
1939- 40 $658,000 $1,530,000 $2,188,000
1940- 41 658,000 1,508,000 2,166,000
As so modified the order appealed from is unanimously affirmed, with twenty dollars costs and disbursements to the appellant. Settle order on notice.
Present — ' Martin, P. J., Townley, Glennon, Cohn and Callahan, JJ.