Opinion
Decided June 5, 1986
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Robert Abrams, Attorney-General (Leslie B. Neustadt, Robert Hermann and Peter H. Schiff of counsel), for appellant.
T. Kevin Fahey and Anne O. Troutman 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), judgment affirmed, with costs. We agree with the Appellate Division that there was no substantial evidence to support the Tax Commission's determination.
Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.