| Overstock.com, Inc. v The N. Y. State Dept. of Taxation & Fin., et al. |
| Motion No: |
| Slip Opinion No: 2009 NY Slip Op 71459 |
| Decided on May 05, 2009 |
| 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. |
Overstock.com, Inc.
Appellant,
v
The New York State Department of Taxation and Finance, et al.
Respondents.
Appeal transferred without costs, by the Courtsuasponte, 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]).