Opinion
Argued January 5, 1987
Decided February 10, 1987
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood and Peter H. Schiff of counsel), for appellant.
Charles B. Chernofsky for respondent.
Judgment reversed, with costs, and determination of the State Tax Commission reinstated for the reasons stated in the dissenting memorandum by Justice Paul J. Yesawich, Jr., at the Appellate Division ( 118 A.D.2d 995, 997-998).
Concur: Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA.