Opinion
April 19, 1982
Judgment of the Supreme Court, Kings County (Morton, J.), dated June 3, 1980, affirmed, without costs or disbursements (see United States v. Fleming, 474 F. Supp. 904; see, also, Matter of State Tax Comm. v. Rothenberg, 166 Misc. 690; L 1962, ch 1011; L 1938, ch 158, § 3; memorandum of State Dept of Taxation Fin, N.Y. Legis Ann, 1962, p 241). Mollen, P.J., Weinstein, Gulotta and Thompson, JJ., concur.