
    The People of the State of New York ex rel. 100 E. 57th St. Corp., Appellant-Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Respondents-Appellants. [445 Park Ave., Borough of Manhattan.]
   — Order unanimously modified by increasing the building value to $5,400,000 for the tax year 1948-49, and to $5,500,000 for the tax year 1949-50 and, as so modified, affirmed, with $20 costs and disbursements to the respondents-respondents-appellants. There are elements which we think the court disregarded in valuing the building on the theory that they did not enhance the value of the land. Settle order on notice. Present — Dore, J. P., Cohn, Callahan, Van Voorhis and Breitel, JJ.  