
    The People of the State of New York ex rel. Parkwin Estates, Inc., Appellant, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Respondents. [27 W. 86th St., Borough of Manhattan.]
   Order unanimously modified by the fixation of the following values for the tax years involved:

Tear Land Building Total
1944- 45 $240,000 $460,000 $700,000
1945- 46 240,000 460,000 700,000

and, as so modified, affirmed, with $20 costs and disbursements to the appellant. Settle order on notice. Present — Martin, P. J., Glennon, Dore, Callahan and Van Voorhis, JJ.  