In the Matter of National Fuel Gas Distribution Corporation et al., Appellants, v. Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents; In the Matter of Envirogas, Inc., Appellant, v. Roderick G. W. Chu et al., Constituting the New York State Tax Commission, et al., Respondents

OPINION OF THE COURT

In Matter of National Fuel Gas Distrib. Corp. v Chu: Judgment affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (114 AD2d 38). In Matter of Envirogas, Inc. v Chu: Order insofar as appealed from affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division (114 AD2d 38). Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone and Hancock, Jr.