
    Outdoor Amusement Business Association et al., Appellants, v State Tax Commission, Respondent.
    Argued August 30, 1982
    decided October 5, 1982
    
      APPEARANCES OF COUNSEL
    
      Whitney W. Mallam and Richard N. Kirchgraber for appellants.
    
      Robert Abrams, Attorney-General (Francis V. Dow and Peter H. Schiff of counsel), for respondents.
   OPINION OF THE COURT

Order reversed, with costs, and judgment of Supreme Court, Erie County, reinstated for the reasons stated in the dissenting memorandum of Justice Stewart F. Hancock, Jr., at the Appellate Division (84 AD2d 950, 952).

Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Fuchsberg and Meyer. Taking no part: Judge Gabrielli.  