Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. In the Matter of NEW YORK LERNER COMPANY, INC., Respondent-Appellant, against WILLIAM E. BOYLAND et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [8 E. 14th St., Borough of Manhattan.] Order appealed from modified so as to fix value of land at the sum of $300,000 and, as so modified, the order is affirmed. On this record the values now fixed are justified. All concur. Settle order.