Opinion
Argued May 17, 1960
Decided June 10, 1960
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Emil Levin and Harry Merwin for appellants.
Louis J. Lefkowitz, Attorney-General ( Robert W. Bush and Paxton Blair of counsel), for respondent.
Order affirmed, with costs; no opinion.
Concur: Chief Judge DESMOND and Judges DYE, VAN VOORHIS and FOSTER. Judges FULD, FROESSEL and BURKE dissent and vote to reverse upon the ground that, by their renting of a few furnished apartments without accompanying services of any kind, petitioners did not thereby engage in any other business nor cease to be "wholly engaged" in the business of real estate and "in holding title to real estate for itself", within the meaning of section 182 of the Tax Law and, accordingly, the commission's reclassification of petitioners is arbitrary and unreasonable.