
    In the Matter of Chemical Corn Exchange Bank, as Trustee under Agreement with Morris Schinasi for Benefit of Laurette Schinasi, Respondent, v. Tax Commission of the City of New York, Appellant.
   Concur — Rabin, J. P., McNally and Eager, JJ.; Valente and Steuer, JJ., dissent and vote to reverse and confirm and reinstate the assessments on the ground that the record docs not support the result reached by Special Term.  