
    [697 NE2d 177, 674 NYS2d 276]
    In the Matter of Christopher H. Lunding et al., Respondents, v Tax Appeals Tribunal of the State of New York, Respondent, and Commissioner of Taxation and Finance of the State of New York, Appellant.
    Submitted April 29, 1998;
    decided May 7, 1998
    
      APPEARANCES OF COUNSEL
    
      Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing of counsel), for appellant.
    
      Christopher H. Lunding, respondent pro se, and Cleary, Gottlieb, Steen & Hamilton, New York City, for Christopher H. Lunding and another, respondents.
   OPINION OF THE COURT

Upon reargument, following remand by the Supreme Court of the United States, judgment affirmed, with costs (Matter of Lunding v Tax Appeals Tribunal, — US —, 118 S Ct 766).

Concur: Chief Judge Kaye and Judges Titone, Bellacosa, Smith, Levine, Ciparick and Wesley.  