
    In the Matter of Merrill Lynch, Pierce, Fenner & Smith, Inc., Appellant, v Tax Commission of the City of New York, Respondent.
    [595 NYS2d 688]
   —Order and judgment (one paper), Supreme Court, New York County (Stanley Parness, J.), entered on September 15, 1992, unanimously affirmed for the reasons stated by Parness, J., without costs and without disbursements. No opinion. Concur — Ellerin, J. P., Wallach, Kupferman and Asch, JJ.  