
    In the Matter of Anne Crociata et al., Appellants, v State Tax Commission, Respondent.
    Argued October 20, 1988;
    decided November 17, 1988
    
      APPEARANCES OF COUNSEL
    
      Mindy S. Fridovich, Gerald A. Norlander and Leonard S. Clark for appellants.
    
      Robert Abrams, Attorney-General (Julie S. Mereson, O. Peter Sherwood and Peter H. Schiff of counsel), for respondent.
   OPINION OF THE COURT

Order affirmed, with costs, for the reasons stated in the opinion by Presiding Justice A. Franklin Mahoney at the Appellate Division (134 AD2d 112).

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacos a.  