Opinion
Argued May 10, 1974
Decided June 6, 1974
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Adrian P. Burke, Corporation Counsel ( Isaac C. Donner and Samuel J. Warms of counsel), for City of New York, appellant.
Louis J. Lefkowitz, Attorney-General ( Thomas P. Zolezzi and Ruth Kessler Toch of counsel), for State Tax Commission, appellant.
Nathan Ringel and George Langberg for respondent.
Judgment affirmed, with costs, on the opinion by Mr. Justice LOUIS M. GREENBLOTT at the Appellate Division.
Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, RABIN and STEVENS.