PEOPLE EX REL. IRVING SAVINGS BANK v. HOWES

Order denying the appellants' motion to quash a writ of certiorari to review assessments, and to dismiss the proceedings, on the ground that there was a refusal to answer material questions upon the hearing under section 27 Tax of the Tax Law, affirmed, without costs. The failure of the representative of the corporation assessed to answer the tax assessment officials' questions may affect the owner's right to a reduction of its assessment, depending upon whether the questions asked and not answered were material to the issue. That issue should not be decided on this motion. It does not affect the owner's right to maintain the proceeding. Hagarty, Carswell, Johnston, Adel and Lewis, JJ., concur.