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In the Matter of American Communications Technology, Inc., and David Meyers v. State of New York Tax Appeals Tribunal
OPINION OF THE COURT
Judgment affirmed, with costs, for the reasons stated in the opinion by Justice A. Franklin Mahoney at the Appellate Division (185 AD2d 79).
Concur: Chief Judge Kaye and Judges Simons, Bellacosa, Smith and Ciparick. Taking no part: Judges Titone and Levine.
