
    In the Matter of State Tax Commission, Respondent, v Brooklyn Property Clerk of the New York City Police Department, Respondent Interpleading Petitioner, and United States of America, Interpleaded Respondent-Appellant, et al., Interpleaded Respondent.
   Judgment of the Supreme Court, Kings County (Morton, J.), dated June 3, 1980, affirmed, without costs or disbursements (see United States v Fleming, 474 F Supp 904; see, also, Matter of State Tax Comm, v Rothenberg, 166 Mise 690; L 1962, ch 1011; L 1938, ch 158, § 3; memorandum of State Dept of Taxation & Fin, NY Legis Ann, 1962, p 241). Mollen, P. J., Weinstein, Gulotta and Thompson, JJ., concur.  