
    In the Matter of Coleco Industries, Inc., Respondent, v State Tax Commission, Appellant.
    Decided July 5, 1983
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Maurice K. Peaslee and Peter H. Schiff of counsel), for appellant.
    
      Joseph M. Persinger for respondent.
   OPINION OF THE COURT

On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [g]), judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (92 AD2d 1008; see, also, American Int. Group v Tully, 59 NY2d 832).

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