
    In the Matter of Top Tile Building Supply Corporation et al., Appellants, v New York State Tax Commission et al., Respondents.
    Decided July 9, 1985
    
      APPEARANCES OF COUNSEL
    
      Lorentz W. Hansen for appellants.
    
      Robert Abrams, Attorney-General (Francis V. Dow and Robert Hermann of counsel), for respondents.
   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 the reasons stated in the memorandum of the Appellate Division (105 AD2d 936).

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