MATTER OF J.P. MORGAN CO. v. BOYLAND, 8 N.Y.2d 861 (1960)

203 N.Y.S.2d 908, 168 N.E.2d 711

In the Matter of J.P. MORGAN CO., INCORPORATED, Appellant, against WILLIAM E. BOYLAND et al., Constituting the Tax Commission of the City of New York, Respondents.

Court of Appeals of the State of New York.Argued April 26, 1960
Decided May 26, 1960

Appeal from the Appellate Division of the Supreme Court in the First Judicial Department, EUGENE L. BRISACH, Off. Ref.

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George A. Brownell, Spencer Byard and Stephen W. Hanley for appellant.

Charles H. Tenney, Corporation Counsel (James J. McGowan
and Morris Handel of counsel), for respondent.

Order affirmed, without costs. In our view the evidence in this record supports the determination of the Appellate Division. In reaching this conclusion we do not pass up the issue of

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whether any weight should be given to the ratio of assessed valuations to the sale prices of other properties. The evidence relative thereto was offered by both parties and received without objection, but neither Special Term nor the Appellate Division gave any indication of its consideration. No opinion.

Concur: Chief Judge DESMOND and Judges DYE, FULD, FROESSEL, VAN VOORHIS, BURKE and FOSTER.