In re Bronxville Bowling Club, Inc.

Submission of controversy pursuant to sections 546-548 of the Civil Practice Act. Judgment directed in favor of the respondents, without costs. The relator’s property consists of a one-story brick building in which there have been installed fourteen bowling alleys. The question submitted is whether these bowling alleys are assessable as real property. Subdivision 6 of section 2 of article 1 of the Tax Law defines the terms “ land,” “ real estate ” and “ real property ” as used in the Tax Law as follows: “ The terms ‘ land,’ ‘ real estate,’ and ‘ real property,’ as used in this chapter,…