
    In the Matter of Breezy Point Surf Club, Inc., et al., Respondents, v State Tax Commission, Appellant.
    Argued October 17, 1979;
    decided November 15, 1979
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Francis V. Dow, Shirley Adelson Siegel and W. Alexander Melbardis of counsel), for appellant.
    
      
      Donald T. Fox for respondents.
   OPINION OF THE COURT

Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (67 AD2d 760).

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