
    In the Matter of Freiday & Co., Respondent, v State Tax Commission, Appellant.
    Argued March 24, 1980;
    decided May 1, 1980
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Francis V. Dow and Shirley Adelson Siegel of counsel), for appellant.
    
      Joseph M. Persinger and Andrew J. Connick for respondent.
   OPINION OF THE COURT

Judgment affirmed, with costs (see Matter of Gaines v Tully, 49 NY2d 1008, decided herewith).

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