Opinion
Submitted January 12, 2009.
Decided February 24, 2009.
Reported below, 54 AD3d 469.
Motion by the Council on State Taxation for leave to file a brief amicus curiae on the motion for reargument herein granted and the brief is accepted as filed [ see 11 NY3d 711 (2008)].
Chief Judge LIPPMAN and Judge READ taking no part.