New York Court of Appeals, 2009

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

OVERSTOCK. COM, INC. v. New York State Department of Taxation and Finance
New York Court of Appeals · Decided May 5, 2009
12 N.Y.3d 830; 908 N.E.2d 916; 881 N.Y.S.2d 9; 2009 N.Y. LEXIS 843

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

Opinion

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]).

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