
    In the Matter of Arthur C. Fink, Respondent, v. New York State Tax Commission, Appellant.
    Argued June 14, 1974;
    decided June 27, 1974.
    
      Louis J. Lefkowitz, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for appellant.
    
      
      Bernard S. Meyer, Morton M. Cohen and Stephen P. Seligman for respondent.
   Judgment affirmed, without costs; no opinion.

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones and Wachtler. Taking no part: Judges Rabin and Stevens.  