
    In the Matter of Fairbank Farms, Inc., et al., Appellants, v Thaddeus Kasza et al., as Sales Tax Examiners of the New York Sales Tax Bureau, Respondents.
    Argued February 15, 1980;
    decided April 1, 1980
    
      APPEARANCES OF COUNSEL
    
      Ralph J. Gregg and Philip John Szabla for appellants.
    
      Robert Abrams, Attorney-General (Lawrence J. Logan and Shirley Adelson Siegel of counsel), for respondents.
   OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (69 AD2d 1001).

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