
    In the Matter of Philip C. Niles et al., Appellants, v. Joseph H. Murphy et al., Constituting the State Tax Commission, Respondents.
    Argued November 27, 1972;
    decided December 6, 1972.
    
      
      Harvey M. Lifset for appellants.
    
      Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for respondents.
   Concur: Chief Judge Fuld and Judges Burke, Scileppi, Bergan, Breitel, Jasen and Gibson.  