Opinion
06-01-2017
Richard CHAMBERLAIN et al., Appellants, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, et al., Respondents.
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, 355 N.E.2d 797, 387 N.Y.S.2d 568 [1976] ).