
    In the Matter of National Fuel Gas Distribution Corporation et al., Appellants, v Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents. In the Matter of Envirogas, Inc., Appellant, v Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents.
    Argued November 19, 1986;
    decided December 16, 1986
    
      APPEARANCES OF COUNSEL
    
      Paul Taylor for National Fuel Gas Distribution Corporation and another, appellants.
    
      Daniel M. Darragh for Envirogas, Inc., appellant.
    
      Robert Abrams, Attorney-General (Nancy A. Spiegel of counsel), for respondents.
   OPINION OF THE COURT

In Matter of National Fuel Gas Distrib. Corp. v Chu: Judgment affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (114 AD2d 38).

In Matter of Envirogas, Inc. v Chu: Order insofar as appealed from affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (114 AD2d 38).

Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone and Hancock, Jr.  