Majority
p. 647Alliance of American Insurers et al., Appellants, v Roderick Chu, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents. (And Two Other Actions.) Decided May 11, 1989
Appeals transferred, without costs, by the Court of Appeals sua sponte, to the Appellate Division, Third Department, upon the ground that direct appeals do not lie when questions other than the constitutional validity of a statutory provision are involved (NY Const, art VI, § 3 [b] [2]; § 5 [b]; CPLR 5601 [b] [2]).