Opinion
Decided July 5, 1984
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Robert Abrams, Attorney-General ( Wayne L. Benjamin and Peter H. Schiff of counsel), for appellants.
Stephen A. Somerstein for respondents.
On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 500.4), order reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting memorandum of Justice John T. Casey at the Appellate Division ( 96 A.D.2d 990, 992).
Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE.