Case Name: The People of the State of New York ex rel. 115 East 53rd Street Corporation, Appellant, against Joseph Lilly 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: 1945-01-25
Citations: 270 A.D. 756
Docket Number: 
Parties: The People of the State of New York ex rel. 115 East 53rd Street Corporation, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 270
Pages: 756–756

Head Matter:
The People of the State of New York ex rel. 115 East 53rd Street Corporation, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents.

Opinion:
The court's finding of value for land and building on Lot 17 (624 Lexington Avenue) should be affirmed; but the order should be modified by fixing the true values on the remaining parcels as follows:
115 East 53rd Street (Lot 9) Land Building Total
1941-42 $155,000 $110,000 $265,000
1942-43 150,000 105,000 255,000
123 East 53rd Street (Lot 12)
1941-42 208,500 160,000 368,500
1942-43 203,500 155,000 358,500
118 East 54th Street (Lot 61)
1941-42 170,000 140,000 310,000
1942-43 160,000 135,000 295,000
Order, so far as appealed from, unanimously modified accordingly and as so modified affirmed, with $20 costs and disbursements to the relator-appellant. Settle order on notice. Present — Martin, P. J., Townley, Glennon, Dore and Callahan, JJ.