MATTER OF JAMES McCREERY REALTY CORP. v. BOYLAND


283 A.D. 791 (1954)

In the Matter of James McCreery Realty Corp., Respondent, v. William E. Boyland et al., Constituting The Tax Commission of the City of New York, Appellants. [22-26 E. 14th St. and 19-25 E. 13th St., Borough of Manhattan.]

Appellate Division of the Supreme Court of the State of New York, First Department.

March 30, 1954.


We think the evidence justifies an increase in the land value in the later years under review, particularly as to the 14th Street frontage.

Accordingly, the order is unanimously modified so as to fix the land value for the years 1948-49 and 1949-50, at $560,000, and for the remaining years at issue at $585,000 and, as so modified, affirmed. Settle order...

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