
    In the Matter of Albee Fuel Corporation, Respondent, v. Norman F. Gallman et al., Constituting the State Tax Commission, et al., Appellants.
    Argued May 10, 1974;
    decided June 6, 1974,
    
      
      Adrian P. Burke, Corporation Counsel (Isaac C. Donner and Samuel J. Warms of counsel), for City of New York, appellant.
    
      Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi and Ruth Kessler Toch of counsel), for State Tax Commission, appellant.
    
      Nathan Ringel and George Langberg for respondent.
   Judgment affirmed, with costs, on the opinion by Mr. Justice Louis M. Gbeenblott at the Appellate Division.

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Rabin and Stevens.  