
    In the Matter of Max Orda et al., Appellants, v. State Tax Commission, Respondent.
    Argued October 23, 1962;
    decided November 1, 1962.
    
      
      Irving Moldauer for appellants.
    
      Louis J. Lefkowits, Attorney-General (Edwin B. Oberwager and Paxton Blair of counsel), for respondent.
   Order reversed, with costs in this court and in the Appellate Division, and the determination of the State Tax Commission annulled and its assessments cancelled upon the authority of People ex rel. Rubin v. Tax Comm. of State of N. Y. (8 N Y 2d 922) and Matter of Warnecke v. State Tax Comm. of State of N. Y. (15 A D 2d 320, motion for leave to app. den. 11 N Y 2d 645). No opinion.

Concur: Chief Judge Desmond and Judges Dye, Field, Froessel, Van Voorhis, Burke and Foster.  