People ex rel. Bryant Park Bldg., Inc. v. Miller

• Decision Date: 20 July 1943
• Citation: 291 N.Y. 528,50 N.E.2d 652
• Parties: PEOPLE ex rel. BRYANT PARK BUILDING, Inc., v. William Stanley MILLER et al., Appellants.
• Court: New York Court of Appeals Court of Appeals

291 N.Y. 528

50 N.E.2d 652

PEOPLE ex rel. BRYANT PARK BUILDING, Inc.,

v.William Stanley MILLER et al., Appellants.

Court of Appeals of New York.

July 20, 1943.

Appeal from Supreme Court, Appellate Division, First Department, 264 App.Div. 912, 35 N.Y.S.2d 903.

Proceedings by the People of the State of New York on the relation of Bryant Park Building, Inc., relator, against William Stanley Miller and others, as commissioners of taxes and assessments of the City of New York. From so much of the final order of the Supreme Court, New York County, as fixed the assessment of relator's real property for the tax year 1939-40 at $3,948,000 and for the tax year 1940-41 at $3,906,000, and from so much of such order as denied relator's motion to modify the referee's report, the relator and defendant appealed.

The Appellate Division, 264 App.Div. 912, 35 N.Y.S.2d 903, modified the order of the Special Term by restoring the reductions made by the Special Term on the building and further reduced the land assessments on the ground that the evidence warranted the conclusion that the valuation of the taxpayer's land for the tax years should be reduced to $2,850,000. From the order of the Appellate Division the defendant appeals claiming that the official referee's findings of land value, confirmed by the Special Term, were in accord with the weight of the evidence, and hence the trial court's findings of land value should not have been disturbed by the Appellate Division.

Order affirmed.

Robert H. Schaffer, of New York City (Arthur A. Segall, Arthur H. Goldberg, and Edmund B. Hennefeld, all of New York City, of counsel), for appellants.

Sidney B. Moskowitz, of New York City (Henry H. Harkavy, of New York City, of counsel), for respondent.

PER CURIAM.

Order affirmed with costs.

All concur except THACHER, J., taking no part.