In the Matter of George B. Pidot, Respondent-Appellant, v. State Tax Commission, Appellant-Respondent

OPINION OF THE COURT

Order affirmed, without costs, for the reasons stated in the memorandum at the Appellate Division (118 AD2d 915). Concur: Chief Judge Wachtler and Judges Simons, Kaye, Titone, Hancock, Jr., and Bellacosa. Taking no part:¿Judge Alexander.