
    The People of the State of New York ex rel. City Bank Farmers Trust Company, as Trustee, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. [13-16 Central Park West, Borough of Manhattan.] The People of the State of New York ex rel. City Bank Farmers Trust Company, as Trustee, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. [17-20 Central Park West, Borough of Manhattan.]
   Present — Peek, P. J., Glennon, Dore, Callahan and Shientag, JJ.  