
    [624 NE2d 673, 604 NYS2d 536]
    In the Matter of Fraydun Manocherian, Respondent, v Tax Commission of the City of New York et al., Appellants.
    Argued September 1, 1993;
    decided October 7, 1993
    
      APPEARANCES OF COUNSEL
    
      O. Peter Sherwood, Corporation Counsel of New York City (Patricia E. LaFreniere, Edith I. Spivack, Joseph I. Lauer and Reed G. Schneider of counsel), for appellants.
    
      Sonnenschein, Sherman & Deutsch, New York City (Irving Sonnenschein, Alex Deutsch and Martin J. Friedman of counsel), for respondent.
   OPINION OF THE COURT

Order reversed, with costs, petitioner’s motion for partial summary judgment denied, and certified question answered in the negative for the reasons stated in the dissenting memorandum by Justice Joseph P. Sullivan at the Appellate Division (185 AD2d 778, 778-784).

Concur: Chief Judge Kaye and Judges Simons, Titone, Hancock, Jr., Bellacosa and Smith. Taking no part: Judge Levine.  