Sapolin Paints, Inc. v. Tully

OPINION OF THE COURT

Judgment modified, with costs to petitioners, and matter *867remitted to Supreme Court, Albany County, with directions to remand to the State Tax Commission for further proceedings in accordance with Matter of Montauk Improvement v Proccacino (41 NY2d 913) and, as so modified, affirmed.

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke.