
    In the Matter of Leonard Rosenblum, Appellant, v James A. Tully, Jr., et al., Constituting the State Tax Commission, Respondents.
    Argued April 26, 1979;
    decided May 31, 1979
    APPEARANCES OF COUNSEL
    
      Harvey M. Lifset for appellant.
    
      
      Robert Abrams, Attorney-General (George M. Thorpe and Jeremiah Jochnowitz of counsel), for respondents.
   OPINION OF THE COURT

Judgment affirmed, with costs, inasmuch as there is substantial evidence in the record to support the determination of the commission.

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