MATTER OF HOSPITAL TEL. SYSTEMS v. N.Y. ST. TAX COMM

Order affirmed, without costs (American Locker Co. v City of New York, 308 N.Y. 264, 267; Bathrick Enterprises v Murphy, 27 A.D.2d 215, 216, affd 23 N.Y.2d 664). Although, apart from the historical development in connection with the various amendments of the statute, as it now reads it could be interpreted not to require a physical change of possession, in light of the decisional elaboration any change should be effected legislatively (cf. Matter of American Locker Co. v Gallman, 32 N.Y.2d 175).

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