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CHAMBERLAIN v. N.Y. STATE DEPT. OF TAXATION & FINNANCE

Not in source.

29 N.Y.3d 1018 (2017)

77 N.E.3d 887

55 N.Y.S.3d 152

2017 NY Slip Op 75345

RICHARD CHAMBERLAIN et al., Appellants, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.

Court of Appeals of New York.

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 N.Y.2d 825

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