MATTER OF CRAFTMATIC COMFORT MFG v. N Y ST. TAX COMM

Judgment reversed, with costs, and determination of the State Tax Commission reinstated for the reasons stated in the dissenting memorandum by Justice Paul J. Yesawich, Jr., at the Appellate Division ( 118 A.D.2d 995, 997-998).

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