
    In the Matter of Metropolitan Life Insurance Company, Respondent, v State Tax Commission, Appellant. In the Matter of New York Life Insurance Company, Respondent, v State Tax Commission, Appellant.
    Argued November 17, 1981;
    decided December 15, 1981
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Francis V. Dow and Shirley Adelson Siegel of counsel), for appellant.
    
      Arnold B. Panzer and Laurence Goldfein for Metropolitan Life Insurance Company, respondent.
    
      Paul J. Harriton and Harry J. Hohn for New York Life Insurance Company, respondent.
   OPINION OF THE COURT

Judgments affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (80 AD2d 675).

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