
    The People of the State of New York ex rel. Roxy Theatre, Inc., Appellant, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Respondents.
    Argued March 5, 1952;
    decided April 17, 1952.
    
      
      William W. Owens and Robert E. Frisch for appellant.
    
      Denis M. Hurley, Corporation Counsel (Edith I. Spivack and Morris Handel of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur: Loughran, Ch. J., Lewis, Conway, Desmond, Dye, Fuld and Froessel, JJ.  