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In the Matter of MILTON J. CRYSTAL et al., Respondents, v. CITY OF SYRACUSE, DEPARTMENT OF ASSESSMENT, Appellant.

MEMORANDUM.

We affirm on the opinion of Mr. Justice SIMONS. In so doing, it is noted that the court does not have before it a situation in which the owner of the real estate has incorporated as part of the real estate a telephone or telegraph system.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.

Order affirmed, with costs, in a memorandum.

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MATTER OF CRYSTAL v. CITY OF SYRACUSE
(Feb 12, 1976)