
    In the Matter of Guptill Holding Corporation, Respondent, v. State of New York, Appellant, and United States of America, Intervenor-Appellant.
    Argued November 27, 1972;
    decided December 6, 1972.
    
      
      Louis J. Lefkowitz, Attorney-General (Henderson G. Riggs and Ruth Kessler Toch of counsel), for appellant.
    
      
      James A. Sullivan, Jr., United States Attorney (Karl Schmeidler, Scott P. Crampton, Meyer Rothwacks and Crombie J. D. Garrett of counsel), for intervenor-appellant.
    
      Frank T. Mahady for respondent.
   Concur: Chief Judge Fuld and Judges Bubke, Scileppi, Bebgan, Bbeitel, Jasen and Gibson.  