F. W. Woolworth Co. v. New York State Tax Commission (71 N.Y.2d 907, 1988)

OPINION OF THE COURT

Judgment affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division (126 AD2d 876).

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa.