| Philip Caprio & Phyllis Caprio v N. Y. State Dept. of Taxation & Fin. |
| Motion No: |
| Slip Opinion No: 2013 NY Slip Op 64324 |
| Decided on February 12, 2013 |
| 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. |
Philip Caprio and Phyllis Caprio,
Appellants,
v
New York State Department of Taxation and Finance, et al.,
Respondents,
and
Andrew M. Cuomo, in his Official Capacity as the Governor of the State of New York,
Defendant.
Appeal transferred without costs, by the Courtsua sponte, 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]).
Judge Rivera took no part.