
    In the Matter of Joan Zacher et al., as Executors of Arthur Godfrey, Deceased, Appellants, v Philip R. Michael, as Commissioner of Finance of the City of New York, Respondent.
    Argued November 19, 1984;
    decided December 13, 1984
    
      APPEARANCES OF COUNSEL
    
      Jerome R. Rosenberg for appellants.
    
      Frederick A. O. Schwarz, Jr., Corporation Counsel (Thomas W. Bergdall, Stanley Buchsbaum and Joseph V. Hamilton, Jr., of counsel), for respondent.
   OPINION OF THE COURT

Judgment affirmed, with costs. We agree with the Appellate Division that the determination made by respondent is supported by substantial evidence.

Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer, Simons and Kaye.  