Judgment, Supreme Court, New York County, entered on October 27, 1976, unanimously affirmed for the reasons stated by Tyler, J., at Special Term. Petitioner-respondent and respondent-respondent shall recover of appellant one bill of $40 costs and disbursements of this appeal. (See, also, Matter of Virgo S. S. Corp. [Marship Corp. of Monrovia], 26 NY2d 157; County of Sullivan v Nezelek, 54 AD2d 670.) Concur—Kupferman, J. P., Murphy, Lupiano and Markewich, JJ.