Matter of David Hazan, Inc. v. Tax Appeals Tribunal of the State of New York

OPINION OF THE COURT

Judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division (152 AD2d 765).

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone and Bellacosa. Judge Hancock, Jr., dissents and votes to reverse for the reasons stated in the dissenting memorandum by Justice Ann T. Mikoll at the Appellate Division (152 AD2d, at 767-769; see, Richfield Oil Corp. v State Bd., 329 US 69).