
    In the Matter of Harder’s Express, Inc., Respondent, v New York State Tax Commission, Appellant.
    Argued June 6, 1980;
    decided July 8, 1980
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Francis V. Dow, Shirley Adelson Siegel and George A. Barron of counsel), for appellant.
    
      Jeremiah F. Manning for respondent.
   OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs, for the reasons stated in the memorandum of that court relative to the application of subdivision 3 of section 470 of the Tax Law. Inasmuch as the determination of the State Tax Commission was not predicated on the provisions of section 471-a we intimate no views as to the applicability of that section.

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

Order affirmed, with costs, in a memorandum.  