Opinion
Argued January 13, 1976
Decided February 12, 1976
Appeal from the Appellate Division of the Supreme Court in the Fourth Judicial Department, RICHARD ARONSON, J.
Edward P. Kearse, Corporation Counsel (Eleanor Theodore of counsel), for appellant.
Kenneth D. Whitelaw for respondents. Louis J. Lefkowitz, Attorney-General (Joseph P. McCale, Ruth Kessler Toch and Douglas S. Dales, Jr., of counsel), for New York State Board of Equalization and Assessment, amicus curiae.
MEMORANDUM.
We affirm on the opinion of Mr. Justice SIMONS. In so doing, it is noted that the court does not have before it a situation in which the owner of the real estate has incorporated as part of the real estate a telephone or telegraph system.
Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.
Order affirmed, with costs, in a memorandum.