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In the Matter of RUSSELL T. WEIL et al., Appellants, v. RODERICK G.W. CHU et al., Constituting the New York State Tax Commission, Respondents.

Judgment affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division ( 120 A.D.2d 781).

Concur: Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA.

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MATTER OF WEIL v. CHU
(Oct 15, 1987)