Fishel v. State Tax Commission (39 N.Y.2d 816, 1976)

Judgment affirmed, with costs, on the opinion by Presiding Justice J. Clarence Herlihy at the Appellate Division (48 AD2d 381).

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