Ordered that the order is affirmed insofar as appealed from, with one bill of costs.
Contrary to the appellants' contention, the Supreme Court properly dismissed the amended complaint for failure to state a cause of action (see, CPLR 3211 [a] [7]). The plaintiffs alleged, inter alia, that Tax Law § 1202-o violates the Gift and Loan Clause of the New York Constitution (see, NY Const, art VIII, § 1). However, they failed to demonstrate...
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