
    In the Matter of First Fiscal Fund Corp., Respondent, v State Tax Commission et al., Appellants.
    Argued October 21, 1976;
    decided November 18, 1976
    
      Louis J. Lefkowitz, Attorney-General (Joseph F Gibbons and Ruth Kessler Toch of counsel), for State Tax Commission, appellant.
    
      W. Bernard Richland, Corporation Counsel (Arnold Fox and 
      Samuel J. Warms of counsel), for Register of City of New York, appellant.
    
      I. Edward Pogoda for respondent.
   Judgment affirmed, with costs, on the opinion by Mr. Justice, now Presiding Justice Harold E. Koreman at the Appellate Division (49 AD2d 408).

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke.  