
    In the Matter of Robert J. Gurney et al., Respondents, v James H. Tully, Jr., et al., Constituting the State Tax Commission, Appellants.
    Argued September 4, 1980;
    decided October 9, 1980
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Michael F. Colligan and Shirley Adelson Siegel of counsel), for appellants.
    
      Robert J. Kaplan and Bernard E. Singer for respondents.
   OPINION OF THE COURT

Order reversed, with costs, and the judgment of Supreme Court, Albany County, reinstated for reasons stated in the dissenting opinion by Mr. Justice Ellis J. Staley, Jr., at the Appellate Division (67 AD2d 303, 305-307).

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