Case Name: Philip Caprio et al., Appellants, v. New York State Department of Taxation and Finance et al., Respondents, et al., Defendant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 2013-02-12
Citations: 20 N.Y.3d 1030
Docket Number: 
Parties: Philip Caprio et al., Appellants, v New York State Department of Taxation and Finance et al., Respondents, et al., Defendant.
Judges: 
Reporter: New York Reports
Volume: 20
Pages: 1030–1030

Head Matter:
Philip Caprio et al., Appellants, v New York State Department of Taxation and Finance et al., Respondents, et al., Defendant.
Decided February 12, 2013

Opinion:
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.