
    In the Matter of David Markowitz, Doing Business as Clover Leaf Restaurant, Appellant, v State Tax Commission, Respondent.
    Argued February 16, 1978;
    decided March 28, 1978
    
      APPEARANCES OF COUNSEL
    
      Gary M. Sobo and Alexander Appelbaum for appellant.
    
      Louis J. Lefkowitz, Attorney-General (Hastings Morse and Ruth Kessler Toch of counsel), for respondent.
   OPINION OF THE COURT

Judgment affirmed, with costs, on the memorandum at the Appellate Division (54 AD2d 1023).

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