
    American Trucking Associations, Inc., et al., Appellants, v New York State Tax Commission et al., Respondents.
    Argued September 21, 1983;
    decided October 20, 1983
    
      APPEARANCES OF COUNSEL
    
      Ralph S. Snyder, Richard D. Birns of the Pennsylvania Bar, pro hac vice, and Herbert Burstein for appellants.
    
      Robert Abrams, Attorney-General (Francis V. Dow and Peter H. Schiff of counsel), for respondents.
   OPINION OF THE COURT

Memorandum.

The judgment of Supreme Court, Albany County, should be affirmed for the reasons stated in the memorandum of former Justice De Forest C. Pitt at Special Term (120 Misc 2d 191). We would only add that the subject tax law empowers the tax commission to adjust the allocation formula with respect to a particular corporation to “fairly and equitably reflect gross earnings from all sources within this state” (Tax Law, § 184, subd 4, par [f]).

Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer, Simons and Kaye concur.

Judgment affirmed, with costs, in a memorandum.  