
    In the Matter of St. Joe Resources Company, a Division of St. Joe Minerals Corporation, Respondent, v New York State Tax Commission, Appellant.
    Decided September 20, 1988
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (O. Peter Sherwood, Peter H. Schiff and John Q. Driscoll of counsel), for appellant.
    
      Sanders D. Heller for respondent.
   OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (132 AD2d 98, 102-104).

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