| Matter of Joseph H. Gray v Commissioner of Taxation & Fin. |
| Motion No: 21 |
| Slip Opinion No: 2006 NYSlipOp 63573 |
| Decided on January 12, 2006 |
| Court of Appeals Motion Decision |
| Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. |
| This motion is uncorrected and subject to revision before publication in the Official Reports. |