Caprio v. New York State Department of Taxation & Finance
Caprio v. New York State Department of Taxation & Finance
20 N.Y.3d 1030; 960 N.Y.S.2d 343; 984 N.E.2d 317; 2013 NY Slip Op 64324; 2013 WL 518493; 2013 N.Y. LEXIS 194
Opinion of the Court
Appeal transferred, without costs, by the Court of Appeals, sua 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 taking no part.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.