
    The People of the State of New York ex rel. Henry Phipps Estates, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. [1457-1465 Broadway, Borough of Manhattan.
   Order, so far as appealed from, affirmed, with $20 costs and disbursements. No opinion. Present — Martin, P. J., Townley, Dore, Cohn and Callahan, JJ.; Callahan, J., dissents and votes to reduce the land value to the sum of $1,108,000 for the two years involved.  