
    In the Matter of W. H. Morton & Company, Inc., Appellant, v New York State Tax Commission, Respondent.
    Decided May 3, 1983
    
      APPEARANCES OF COUNSEL
    
      Rebecca S. Rudnick for appellant.
    
      
      Robert Abrams, Attorney-General (Francis V. Dow of counsel), for respondent.
   OPINION OF THE COURT

On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [g]), judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division (91 AD2d 1080).

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