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Chamberlain v. New York State Department of Taxation & Finance

29 N.Y.3d 1018 Court N.Y. Decision date 2017-06-01 English

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p. 1018
Richard Chamberlain et al., Appellants, v New York State Department of Taxation and Finance et al., Respondents.
Decided June 1, 2017

Appeal transferred without costs, by the Court of Appeals, sua sponte, to the Appellate Division, Third Department, upon the ground that the constitutional question presented on this direct appeal is not substantial (see Gerzof v Gulotta, 40 NY2d 825 [1976]).

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