
    The People of the State of New York ex rel. Dorothy Merber, Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [69 E. 80th St., Borough of Manhattan.]
   Order unanimously reversed and the assessments reinstated, with $20 costs and disbursements to the respondents-appellants. No opinion. Settle order on notice. Present — Peek, P. J., Dore, Cohn, Callahan and Van Voorhis, JJ.  