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In the Matter of WEST MOUNTAIN CORPORATION, Appellant, v. STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 500.4), order affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division ( 105 A.D.2d 989).

Concur: Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER.

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MATTER OF WEST MOUNTAIN v. STATE OF N.Y. DOT AND FIN
(Mar 26, 1985)