
    In the Matter of Ralph Garlin, Appellant, v. Joseph H. Murphy et al., Constituting the State Tax Commission of the State of New York, Respondents.
    Argued June 14, 1974;
    decided July 10, 1974.
    
      
      Steven W. Wolfe, Monroe J. Winsten and Robin N. Wolfe for appellant.
    
      
      Louis J. Lefkowitz, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for respondents.
   Order affirmed, without costs, on the opinion by Mr. Justice Louis M. Greenblott at the Appellate Division.

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones and Wachtler. Taking no part: Judges Rabin and Stevens.  