
    Dental Society of the State of New York, Appellant, v New York State Tax Commission, Respondent.
    Decided December 17, 1985
    
      APPEARANCES OF COUNSEL
    
      Lawrence M. Monat for appellant.
    
      Robert Abrams, Attorney-General (Robert Hermann and Betsy Broder of counsel), for respondent.
   OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (110 AD2d 988).

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye, Alexander and Titone.  