In the Matter of Craftmatic Comfort Manufacturing Corp., Respondent, v. New York State Tax Commission, Appellant

OPINION OF THE COURT

Judgment reversed, with costs, and determination of the State Tax Commission reinstated for the reasons stated in the dissenting memorandum by Justice Paul J. Yesawich, Jr., at the Appellate Division (118 AD2d 995, 997-998). Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa.