
    In the Matter of Saul A. Babbin, Appellant v State Tax Commission, Respondent.
    Argued February 12, 1980;
    decided March 20, 1980
    
      APPEARANCES OF COUNSEL
    
      Martin S. Handelman, Richard F. Irwin and Barbara E. Boettcher for appellant.
    
      Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for respondent.
   OPINION OF THE COURT

Memorandum.

The judgment of the Appellate Division should be affirmed, with costs.

Although the proof in the record would also have supported a contrary conclusion, we cannot say that there is not substantial evidence to sustain the determination made by the State Tax Commission.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur in memorandum.

Judgment affirmed.  