
    In the Matter of Duncan R. Linsley et al., Respondents, v. Norman F. Gallman et al., Constituting the State Tax Commission of the State of New York, Appellants.
    Argued November 14, 1973;
    decided December 27, 1973.
    
      
      Louis J. Lefhowitz, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for appellants.
    
      Emil Sebetic and Henry L. Glenn for respondent.
   Order affirmed, with costs, on the opimon at the Appellate Division.

Concur: Chief Judge Ftjld and Judges Burke, Brbitel, Jasen, Gabrielli, Jones and Wachtler.  