
    In the Matter of Milmar Super Drugs Corp., Appellant, v Department of Taxation and Finance of the State of New York, Respondent.
    Argued May 30, 1980;
    decided June 26, 1980
    
      APPEARANCES OF COUNSEL
    
      Saul Roth for appellant.
    
      Robert Abrams, Attorney-General (Wayne L. Benjamin and Shirley Adelson Siegel of counsel), for respondent.
   OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (71 AD2d 778; see, also, Harcel Liqs. v Evsam Parking, 48 NY2d 503).

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