
    In the Matter of New York Lerner Company, Inc., Respondent-Appellant, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [8 E. 14th St., Borough of Manhattan.]
   Order appealed from modified so as to fix value of land at the sum of $300,000 and, as so modified, the order is affirmed. On this record the values now fixed are justified. All concur. Settle order. Present — Peek, P. J., Cohn, Breitel and Bastow, JJ.  