Opinion
Argued October 21, 1976
Decided November 18, 1976
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Louis J. Lefkowitz, Attorney-General (Joseph F. Gibbons and Ruth Kessler Toch of counsel), for State Tax Commission, appellant.
W. Bernard Richland, Corporation Counsel (Arnold Fox and Samuel J. Warms of counsel), for Register of City of New York, appellant.
I. Edward Pogoda for respondent.
Judgment affirmed, with costs, on the opinion by Mr. Justice, now Presiding Justice HAROLD E. KOREMAN at the Appellate Division ( 49 A.D.2d 408).
Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.