
    The People of the State of New York ex rel. Noel Realty Corporation, Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [128 Ft. Washington Ave., Borough of Manhattan.]
   — Order unanimously reversed, with $20 costs and disbursements to the respondents-appellants, and the assessments for the years 1945-46 and 1947-48 reinstated. No opinion. Settle order on notice. Present — Peck, P. J., Dore, Callahan, Van Voorhis and Shientag, JJ.  