
    Savings Bank of Utica, Appellant, v New York State Tax Commission, Respondent.
    Argued October 8, 1985;
    decided November 12, 1985
    
      APPEARANCES OF COUNSEL
    
      Thomas F. O’Donnell for appellant.
    
      Robert Abrams, Attorney-General (Michael S. Buskos, Robert Hermann and Peter H Schiff of counsel), for respondent.
   OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the opinion by Justice John H. Doerr at the Appellate Division (107 AD2d 205).

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Kaye, Alexander and Titone. Taking no part: Judge Simons.  