Opinion
Argued March 20, 1974
Decided May 1, 1974
Appeal from the Supreme Court, New York County, HYMAN KORN, J.
John P. MacArthur for appellant.
Louis J. Lefkowitz, Attorney-General ( Michael Colodner, Samuel A. Hirshowitz and Irving Galt of counsel), for Norman Gallman and others, constituting the State Tax Commission, respondents.
Norman Redlich, Corporation Counsel ( Isaac C. Donner of counsel), for Richard Lewisohn, Finance Administrator of the City of New York, and another, respondents.
Judgment affirmed, with costs, on the opinion by Mr. Justice HYMAN KORN at Special Term.
Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, RABIN and STEVENS.