MATTER OF McKONE v. STATE TAX COMMISSION

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 500.4), judgment affirmed, with costs. We agree with the Appellate Division that there was no substantial evidence to support the Tax Commission's determination.

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