
    Air Transport Association of America, Respondent, v New York State Department of Taxation and Finance et al., Appellants.
    Argued June 6, 1983;
    decided June 28, 1983
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Peter H. Schiff of counsel), for appellants.
    
      
      Andrew C. Hartzell, Jr., Philip S. Winterer and Steven Klugman for respondent.
   OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the opinion by Justice T. Paul Kane at the Appellate Division (91 AD2d 169).

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