duncan hodgetts , from birmingham , west midlands , fell to his death from manhattan building .
he was found on a third-floor balcony of the neighboring michelangelo hotel .
it is understood the tax specialist for ernst and young , based in birmingham , had been on a business trip when he fell from the balcony of one of the corporate apartments .
` officers were called at about 8.29 am to reports a man had jumped to his death that