
    In the Matter of Francis L. McKone et al., Respondents, v State Tax Commission, Appellant.
    Decided June 5, 1986
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (Leslie B. Neustadt, Robert Hermann and Peter H. Schiff of counsel), for appellant.
    
      T. Kevin Fahey and Anne O. Troutman for respondents.
   OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), judgment affirmed, with costs. We agree with the Appellate Division that there was no substantial evidence to support the Tax Commission’s determination.

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