
    In the Matter of Morton Buildings, Inc., Respondent, v Roderick G. W. Chu et al., Constituting the State Tax Commission, Appellants.
    Decided September 10, 1987
    
      APPEARANCES OF COUNSEL
    
      Robert Abrams, Attorney-General (O. Peter Sherwood, Peter H. Schiff and Francis V. Dow of counsel), for appellants.
    
      Matthew L. Eilenberg and Abraham M. Stanger for respondent.
   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, for the reasons stated in the memorandum at the Appellate Division (126 AD2d 828).

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