
    In the Matter of George B. Pidot, Respondent-Appellant, v State Tax Commission, Appellant-Respondent.
    Argued February 9, 1987;
    decided March 17, 1987
    
      APPEARANCES OF COUNSEL
    
      Kenneth A. Caruso, Robert F. Dobbin, Stanley I. Rubenfeld,
    
    
      
      Andrew W. Regan, Jesse R. Rubin and Lorraine K. Pak for respondent-appellant.
    
      Robert Abrams, Attorney-General (Denise A. Hartman, O. Peter Sherwood and Peter H. Schiff of counsel), for appellant-respondent.
   OPINION OF THE COURT

Order affirmed, without costs, for the reasons stated in the memorandum at the Appellate Division (118 AD2d 915).

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Titone, Hancock, Jr., and Bellacosa. Taking no part:¿Judge Alexander.  