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CAPRIO v. NEW YORK STATE DEPT. OF TAXATION AND FIN.

Not in source.

20 N.Y.3d 1030 (2013)

984 N.E.2d 317

960 N.Y.S.2d 343

2013 NY Slip Op 64324

PHILIP CAPRIO et al., Appellants, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents, et al., Defendant.

Court of Appeals of New York.

Decided February 12, 2013.

Appeal transferred, without costs, by the Court of Appeals, sua sponte, to the Appellate Division, First Department, upon the ground that a direct appeal does 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]).

Judge RIVERA taking...

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