OVERSTOCK. COM, INC. v. New York State Department of Taxation and Finance

Appeal transferred, without costs, by the Court of Appeals, sua sponte, to the Appellate Division, First Department, upon *831 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]).