MATTER OF REEVES v. STATE TAX COMMISSION

Judgment reversed, with costs, and determination of the State Tax Commission reinstated for reasons stated in the dissenting memorandum by the late Mr. Justice ELLIS J. STALEY, JR., at the Appellate Division ( 74 A.D.2d 934, 936; see, also, Matter of Shapiro v State Tax Comm., 50 N.Y.2d 822, and Matter of Babbin v State Tax Comm., 49 N.Y.2d 846).

Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.