
    In the Matter of Finchley, Inc., Appellant-Respondent, against Tax Commission of the City of New York, Respondent-Appellant. [564 Fifth Ave., Borough of Manhattan.]
   Order unanimously reversed and assessments reinstated for each of the years involved, 1952-53, 1953-54 and 1954-55. On this record the assessed valuations are justified. Settle order on notice. Concur — Peck, P. J., Breitel, Botein, Rabin and Cox, JJ.  