Majority
p. 776In the Matter of Breezy Point Surf Club, Inc., et al., Respondents, v State Tax Commission, Appellant. Argued October 17, 1979; decided November 15, 1979
p. 777
APPEARANCES OF COUNSEL
Robert Abrams, Attorney-General (Francis V. Dow, Shirley Adelson Siegel and W. Alexander Melbardis of counsel), for appellant.
p. 778
Donald T. Fox for respondents.
OPINION OF THE COURT
Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 67 AD2d 760 ).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.