
    In the Matter of Frank D. Gilligan et al., Appellants, v. Mario A. Procaccino, as Comptroller of the City of New York, et al., Respondents.
   Judgment affirmed, without costs. (See Matter of Serra v. Procaccino, 33 A D 2d 210.) Reynolds, J. P., Staley, Jr., Greenblott, Cooke and Sweeney, JJ., concur.  