
    County of Cattaraugus, Respondent, v Estate of Peary Niles, Appellant.
   — Judgment unanimously affirmed without costs for reasons stated in memorandum decision at Cattaraugus County Court, Kelly, J. (Appeal from judgment of Cattaraugus County Court, Kelly, J. — tax foreclosure.) Present —Dillon, P. J., Doerr, Boomer, Green and Davis, JJ.  