
13 N.Y.2d 1148 (1964)
Charles R. Peters, Appellant,
v.
State Tax Commission, Respondent.
Court of Appeals of the State of New York.
Argued January 14, 1964.
Decided January 23, 1964.
George Dyson Friou for appellant.
Louis J. Lefkowitz, Attorney-General (Edwin R. Oberwager and Paxton Blair of counsel), for respondent.
Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN.
Judgment affirmed, without costs, no opinion.
