
    In the Matter of the Application of Ridgefield Refrigeration Service, Inc., Petitioner, against Joseph D. McGoldrick, Comptroller of the City of New York, Respondent.
   Determination annulled, with fifty dollars costs and disbursements to the petitioner, and a refund directed, on the authority of Matter of Merchants Refrigerating Co. v. Taylor (275 N. Y. 113) and Matter of 320 West 37th Street, Inc., v. McGoldrick (281 id. 132). Present — Martin, P. J., Untermyer, Dore, Cohn and Callahan, JJ.; Cohn and Callahan, JJ., dissent and vote to confirm determination.— Settle order on notice.  