The following excerpt is from PRICE FIREPLACE, ETC., CORP. v. State of New York, 205 Misc. 168 (N.Y. Ct. Cl. 1954):
As to paragraphs 1 and 2 of the Attorney-General's demand, we believe that the apportionment of values as between land and buildings is a matter of opinion evidence which will develop upon the trial, the details of which claimant need not disclose to defendant before trial. (Dwyer v. Slattery, 118 App. Div. 345.)
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