
    The People of the State of New York ex rel. 354 Fourth Avenue, Inc., Respondent, against James J. Sexton et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants. [354-360 Fourth Ave., Borough of Manhattan.]
   — Considering all the relevant factors, we find that no reduction of the assessments for the year 1932 was warranted by the proof. The order appealed from is unanimously reversed, with $20 costs and disbursements to the appellants and the assessments of the Board of Taxes and Assessments of the City of New York confirmed. Settle order on notice. Present — Martin, P. J., Dore, Cohn, Callahan and Peck, JJ.  