
    In the Matter of Manufacturers Hanover Trust Company, Appellant, v. Tax Commission of the City of New York, Respondent.
    Argued November 19, 1970;
    decided January 6, 1971.
    
      
      Isidore Feil for appellant.
    
      J. Lee Rankin, Corporation Counsel (Edith I. Spivack, Stanley Buchsbaum and Edward J. McLaughlin of counsel), for respondent.
   Concur: Chief Judge Fuld and Judges Burke, Scileppi, Bergan, Breitel, Jasen and Gibson.  