
    Ammex Warehouse Company, Inc., Respondent-Appellant, v Mario A. Procaccino et al., constituting the State Tax Commission Appellants-Respondents. Ammex-Champlain Corp., Respondent-Appellant, v Mario A. Procaccino et al., Constituting the State Tax Commission Appellants-Respondents.
   Except as previously modified, pursuant to so ordered stipulations dated June 16, 1976, judgments of the Supreme Court, New York County, each entered March 15, 1976, unanimously affirmed for the reasons stated by Fein, J., at Special Term, without costs and without disbursements. Concur—Kupferman, J. P., Lupiano, Silverman and Capozzoli, JJ. [85 Misc 2d 327.]  