Case Name: Alliance of American Insurers et al., Appellants, v. Roderick Chu, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents. (And Two Other Actions.)
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1989-05-11
Citations: 74 N.Y.2d 647
Docket Number: 
Parties: Alliance of American Insurers et al., Appellants, v Roderick Chu, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents. (And Two Other Actions.)
Judges: 
Reporter: New York Reports
Volume: 74
Pages: 647–647

Head Matter:
Alliance of American Insurers et al., Appellants, v Roderick Chu, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents. (And Two Other Actions.)
Decided May 11, 1989

Opinion:
Appeals transferred, without costs, by the Court of Appeals sua sponte, to the Appellate Division, Third Department, upon the ground that direct appeals do 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]).