Opinion
Argued April 28, 1978
Decided May 31, 1978
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for appellants.
Robert F. Welch for respondents.
Judgment modified, with costs to petitioners, and matter remitted to Supreme Court, Albany County, with directions to remand to the State Tax Commission for further proceedings in accordance with Matter of Montauk Improvement v Proccacino ( 41 N.Y.2d 913) and, as so modified, affirmed.
Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.