| Richard Chamberlain v N. Y. State Dept. of Taxation & Fin. |
| Motion No: |
| Slip Opinion No: 2017 NY Slip Op 75345 |
| Decided on June 1, 2017 |
| 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. |
Richard Chamberlain et al.,
Appellants,
v
New York State Department of Taxation and Finance, et al.,
Respondents.
Appeal transferred without costs, by the Courtsua sponte, to the Appellate Division, Third Department, upon the ground that the constitutional question presented on this direct appeal is not substantial (seeGerzof v Gulotta, 40 NY2d 825 [1976]).