
    Touche Ross & Company, Respondent, v Joseph A. Fillip et al., Defendants and Third-Party Plaintiffs-Appellants. Russell Palmer et al., Third-Party Defendants-Respondents.
   Order unanimously affirmed without costs for reasons stated in memorandum decision at Special Term, Forma, J. (Appeal from order of Supreme Court, Erie County, Forma, J. —summary judgment.) Present — Dillon, P. J., Doerr, Green, Pine and Lawton, JJ.  