
    In the Matter of State Tax Commission, Respondent, against Donald E. Whitehead et al., as Copartners Doing Business under the Name of Whitehead, Sanger & Hoidge, Appellants.
   Order unanimously affirmed, with $20 costs and disbursements to the respondent. No opinion. Concur — Peek, P. J., Breitel, Cox, Frank and Valente, JJ.  