
    In the Matter of Kahn & Jacobs, Respondent, v. State Tax Commission, Appellant.
    Argued May 30, 1973;
    decided July 2, 1973.
    
      
      Louis J. Lefkowits, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for appellant.
    
      Donald P. Wefer, Eleanor M. Fox and Dickson G. Brown for respondent.
   Order affirmed, with costs, on the opinion at the Appellate Division.

Concur: Chief Judge Fuld and Judges Burke, Breitel, Jasen, Gtabrielli, Jones and Waohtler.  