OUTDOOR AMUSEMENT BUSINESS ASS'N v. STATE TAX COMM

Order reversed, with costs, and judgment of Supreme Court, Erie County, reinstated for the reasons stated in the dissenting memorandum of Justice STEWART F. HANCOCK, JR., at the Appellate Division ( 84 A.D.2d 950, 952).

Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG and MEYER. Taking no part: Judge GABRIELLI.