Opinion
Argued April 30, 1979
Decided June 5, 1979
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, HOWARD A. ZELLER, J.
Leroy Hodge and Joe Schapiro for appellants.
Frederick S. Dennin for respondent.
Robert L. Beebe and Richard J. Sinnott for State Board of Equalization and Assessment, amicus curiae.
Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 63 A.D.2d 1102).
Concur: Judges JASEN, JONES, WACHTLER and FUCHSBERG. Chief Judge COOKE and Judge GABRIELLI dissent and vote to reverse for reasons stated in the dissenting memorandum by Mr. Justice ELLIS J. STALEY, JR., at the Appellate Division ( 63 A.D.2d 1102, 1104-1106).