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In the Matter of Arthur M. Delmhorst, as of Berton J. Delmhorst v. State Tax Commission
OPINION OF THE COURT
On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [g]), judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division (92 AD2d 981).
Concur: Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Meyer and Simons.