
    Guaranty Trust Company of New York, Respondent, v. Kingscote Realty Corporation and William Braden, Appellants, Impleaded with Others, Defendants.
   Per Curiam.

The evidence before the referee clearly supports his finding that the land was worth $501,600. Giving due consideration to all the elements prescribed in Heiman v. Bishop (272 N. Y. 83), we are convinced that the building added at least $450,000 to the value of the land, making a total of $951,600. The amount due on the bond and mortgage was $924,965.18.

The order and the judgment appealed from should be reversed, with costs, and the motion for a deficiency judgment denied.Present — Martin, P. J., Townley, Untermyer, Dore and Cohn, JJ.

Judgment and order unanimously reversed, with costs, and motion for deficiency judgment denied.  