
    In the Matter of Supreme Burglar Alarm Corp., Respondent, v Marshall G. Kaplan et al., Constituting the Tax Commission of the City of New York, Appellants.
    Argued February 17, 1981;
    decided March 26, 1981
    
      APPEARANCES OF COUNSEL
    
      Allen G. Schwartz, Corporation Counsel (Morris Einhorn and Leonard Koerner of counsel), for appellant.
    
      Robert M. Trien for respondent.
   OPINION OF THE COURT

Order affirmed, with costs (Matter of Quotron Systems v Irizarry, 48 NY2d 795).

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