
    In the Matter of Standard Manufacturing Company, Inc., Appellant, v Tax Commission of the State of New York et al., Respondents.
    Argued November 12, 1986;
    decided December 16, 1986
    
      APPEARANCES OF COUNSEL
    
      Michael T. McGarry and Anthony J. Amodeo, Jr., for appellant.
    
      Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood and Peter H. Schiff of counsel), for respondents.
   OPINION OF THE COURT

Judgment affirmed, with costs, for the reasons stated in the opinion by Justice Robert G. Main at the Appellate Division (114 AD2d 138; see also, Matter of Wurlitzer Co. v State Tax Commn., 35 NY2d 100; Matter of Campbell Sales Co. v New York State Tax Commn., 68 NY2d 617).

Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone and Hancock, Jr.  