Majority
p. 989In the Matter of Milmar Super Drugs Corp., Appellant, v Department of Taxation and Finance of the State of New York, Respondent. Argued May 30, 1980; decided June 26, 1980
p. 990
APPEARANCES OF COUNSEL
Saul Roth for appellant.
Robert Abrams, Attorney-General (Wayne L. Benjamin and Shirley Adelson Siegel of counsel), for respondent.
OPINION OF THE COURT
Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 71 AD2d 778 ; see, also, Harcel Liqs. v Evsam Parking, 48 NY2d 503 ).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.