Judgment reversed, with costs, and the determination of the State Tax Commission reinstated for the reasons stated in the dissenting opinion of Justice John T. Casey at the Appellate Division ( 99 A.D.2d 29, 33-34). In addition, we note that Tax Law § 1105 (c) (5) does not apply because the corporation is not an individual within the meaning of the statute.
Concur: Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER.