
    In the Matter of Milton J. Crystal et al., Respondents, v City of Syracuse, Department of Assessment, Appellant.
    Argued January 13, 1976;
    decided February 12, 1976
    
      
      Edward P. Kearse; Corporation Counsel (Eleanor Theodore of counsel), for appellant.
    
      Kenneth D. Whitelawiov respondents.
    
      
      Louis J. Lefkowitz, Attorney-General (Joseph P. McCale, Ruth Kessler Toch and Douglas S. Dales, Jr., of counsel), for New York State Board of Equalization and Assessment, amicus curiae.
    
   Memorandum. We affirm on the opinion of Mr. Justice Simons. In so doing, it is noted that the court does not have before it a situation in which the owner of the real estate has incorporated as part of the real estate a telephone or telegraph system.

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

Order affirmed, with costs, in a memorandum.  