
    Joseph Koenig, Appellant, v Department of Taxation and Finance of the State of New York, Respondent.
   Judgment, Supreme Court, New York County, entered on August 9, 1976, unanimously affirmed on the opinion of Fein, J., at Special Term. Respondent-respondent shall recover of petitioner-appellant $60 costs and disbursements of this appeal. Concur—Stevens, P. J., Kupferman, Murphy, Silverman and Markewich, JJ.  