Opinion
Decided September 20, 1988
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Robert Abrams, Attorney-General (O. Peter Sherwood, Peter H. Schiff and John Q. Driscoll of counsel), for appellant.
Sanders D. Heller for respondent.
On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 500.4), judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division ( 132 A.D.2d 98, 102-104).
Concur: Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA.