
    In the Matter of West Mountain Corporation, Appellant, v State of New York Department of Taxation and Finance et al., Respondents.
    Decided March 26, 1985
    
      APPEARANCES OF COUNSEL
    
      Dennis B. Schlenker for appellant.
    
      Robert Abrams, Attorney-General (Robert Hermann and Wayne L. Benjamin of counsel), for respondents.
   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), order affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division (105 AD2d 989).

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye and Alexander.  