Question: Which has more stories, the Empire State Building or 8 Spruce Street?

Context articles: Bank of Searcy
List of tallest buildings in New York City
William Street (Manhattan)
Empire State Building
37th Street station (SEPTA)
1945 Empire State Building B-25 crash
West Side of Stamford
L.P. Hollander Company Building
Jack Brod
8 Spruce Street

The Bank of Searcy is a historic bank building at 301 North Spruce Street in downtown Searcy, Arkansas.
 It is a two-story buff brick structure, whose main entrance is flanked by Doric columns supporting a segmented arch.
 The building has other vernacular elements of the Classical Revival, including segmented-arch window bays on the facade facing Arch Avenue.
 It was built in 1906, following a fire that destroyed many of the commercial buildings on the west side of the courthouse, which stands across North Spruce Street.
New York City, the most populous city in the United States, is home to over 6486 completed high rise building of at least 35 meters, of which at least 113 completed are taller than 600 ft .
The tallest building in New York is One World Trade Center, which rises 1776 ft .
 The 104-story skyscraper also stands as the tallest building in the United States, the tallest building in the Western Hemisphere, and the sixth-tallest building in the world.
 The second-tallest building in the city is 432 Park Avenue, standing at 1396 ft , and the third-tallest is the 102-story Empire State Building in Midtown Manhattan, which was finished in 1931 and rises to 1250 ft , increased to 1454 ft by its antenna.
 It is the fifth-tallest building in the United States and the 25th-tallest building in the world.
William Street is a street in the Financial District of Lower Manhattan, New York City.
 It runs generally southwest to northeast, crossing Wall Street and terminating at Broad Street and Spruce Street, respectively.
 Between Beaver Street and Broad Street, the street is known as South William Street.
 Between Beekman Street and Spruce Street, in front of New York Downtown Hospital, William Street is pedestrian-only.
The Empire State Building is a 102-story skyscraper located on Fifth Avenue between West 33rd and 34th Streets in Midtown, Manhattan, New York City.
 It has a roof height of 1,250 feet (381 m), and with its antenna included, it stands a total of 1454 ft tall.
 Its name is derived from the nickname for New York, the Empire State.
37th Street station, also known as the 37 Street/Spruce Street/Woodland Avenue station, is a SEPTA Subway-Surface Lines trolley station in Philadelphia.
 It is the last station in the tunnel before the 40th Street Portal and carries Subway-Surface Trolley Routes 11, 13, 34, & 36.
 The entrance to go down into the eastbound side of the station is on the campus of the University of Pennsylvania and the entrance to go down into the westbound side of the station is on Spruce Street.
 The two stations are off set and are not on the same length of the track.
 Trolleys serving this station go eastbound to Center City Philadelphia and Westbound to the Philadelphia neighborhoods of Eastwick and Angora and the Delaware County suburbs of Yeadon and Darby.
 The reason why the station platforms are off set is because during construction of the subway station the above intersection was Spruce & 37th Streets at Woodland Avenue with all three streets crossing at a five points intersection.
 Upon entering the subway, 37th Street's westbound platform is passed first, the exit/entrance was built on the north side of Spruce Street, and the eastbound couldn't be on Spruce Street because it would have placed the subway exiting stairs in the middle of Spruce Street, so the eastbound platform exit/entrance was placed on the far side of Woodland Avenue (now Woodland Walk).
The Empire State Building B-25 crash was a 1945 aircraft accident in which a B-25 Mitchell bomber, piloted in thick fog over New York City, crashed into the Empire State Building.
 The accident did not compromise the building's structural integrity, but it did cause fourteen deaths (three crewmen and eleven people in the building) and damage estimated at $1,000,000 ($ in 2016 dollars).
The West Side of Stamford, Connecticut, also known as Richmond Hill, is one of the oldest neighborhoods in the state of Connecticut.
 It is located north of the South End neighborhood, west of Downtown and east of Greenwich, Connecticut at Old Greenwich.
 The different sections of the West Side including Vidal Court, Fairfield Court (demolished), Spruce Street(The Renaissance building, the Trinity, & MLK Building), Connecticut Avenue, Friendship Building and Southwood Square (formally known as Southfield Village).
The L.P. Hollander Company Building is located at 3 East 57th Street, New York City.
 The edifice received the 1930 gold medal of the Fifth Avenue Association for the "best structure" built in the Fifth Avenue district during the year.
 The L.P. Hollander Company Building was erected prior to the Empire State Building and 500 Fifth Avenue, which were judged for the year 1931.
 The Empire State Building and the Lilly Dache Building were designed by William F. Lamb of Shreve, Lamb & Harmon, architects, who was responsible for planning the L.P. Hollander Building.
 The Hollander Building was built by Starrett Brothers & Eken.
Irven "Jack" Brod (November 29, 1909 – January 6, 2008) was an American businessman and innovator.
 He was the President of Empire Diamond and Gold Buying Service, currently a successful New York City-based jewellery business, which he established with his father in the Empire State Building two months after its opening in 1931.
 Brod was a tenant of the Empire State Building for around seventy-seven years, and was the last remaining original tenant at the time of his death.
8 Spruce Street, originally known as Beekman Tower and currently marketed as New York by Gehry, is a 76-story skyscraper designed by architect Frank Gehry in the New York City borough of Manhattan at 8 Spruce Street, between William and Nassau Streets, in Lower Manhattan, just south of City Hall Park and the Brooklyn Bridge.