Determination unanimously annulled, with fifty dollars costs and disbursements to the petitioners, on the authority of Matter of National Cash Register Co. v. Taylor ( 276 N.Y. 208); Matter of United Artists Corporation v. Taylor ( 248 App. Div. 207; affd., 273 N.Y. 334); and, also, Matter of Felt Tarrant Mfg. Co. v. Taylor ( McGoldrick) ( 254 App. Div. 246; affd., 279 N.Y. 678); Matter of Sears, Roebuck Co. v. Taylor ( McGoldrick) ( 254 App. Div. 669; affd., 279 N.Y. 184); Matter of Compagnie Generale Transatlantique v. McGoldrick ( 254 App. Div. 237; affd., 279 N.Y. 192). The comptroller is directed to make refund to petitioner of the tax and penalties paid, with interest thereon from the date of payment. Settle order on notice.