
    In the Matter of Craftmatic Comfort Manufacturing Corp., Respondent, v New York State Tax Commission, Appellant.
    Argued January 5, 1987;
    decided February 10, 1987
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood and Peter H. Schiff of counsel), for appellant.
    
      Charles B. Chernofsky for respondent.
   OPINION OF THE COURT

Judgment reversed, with costs, and determination of the State Tax Commission reinstated for the reasons stated in the dissenting memorandum by Justice Paul J. Yesawich, Jr., at the Appellate Division (118 AD2d 995, 997-998).

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