Majority
p. 848In the Matter of Philip C. Niles et al., Appellants, v. Joseph H. Murphy et al., Constituting the State Tax Commission, Respondents. Argued November 27, 1972; decided December 6, 1972.
p. 849
Harvey M. Lifset for appellants.
Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for respondents.
Concur: Chief Judge Fuld and Judges Burke, Scileppi, Bergan, Breitel, Jasen and Gibson.