Metropolitan Life Insurance v. State Tax Commission (55 N.Y.2d 758, 1981)

OPINION OF THE COURT

Judgments affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (80 AD2d 675).

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