the lord & taylor building is located on an l-shaped lot. its frontage totals about to the south on 38th street, to the west, to the north on 39th street, and to the east on fifth avenue. this excludes a holdout lot at 39th street and fifth avenue, which was separately owned when the lord & taylor building was erected. the building was erected around the lot, as the owner refused to sell the land. the total square footage of the building exceeded and included two basement levels and ten above-ground levels.