Case Name: In the Matter of New York Association of Convenience Stores et al., Respondents-Appellants, v. Michael H. Urbach, as Commissioner of the Department of Taxation and Finance of the State of New York, et al., Appellants-Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1997-10-23
Citations: 90 N.Y.2d 990
Docket Number: 
Parties: In the Matter of New York Association of Convenience Stores et al., Respondents-Appellants, v Michael H. Urbach, as Commissioner of the Department of Taxation and Finance of the State of New York, et al., Appellants-Respondents.
Judges: 
Reporter: New York Reports
Volume: 90
Pages: 990–990

Head Matter:
In the Matter of New York Association of Convenience Stores et al., Respondents-Appellants, v Michael H. Urbach, as Commissioner of the Department of Taxation and Finance of the State of New York, et al., Appellants-Respondents.
Submitted August 25, 1997;
decided October 23, 1997

Opinion:
On the Court's own motion, appeal by petitioners dismissed, without costs, upon the ground that the two-Justice dissent is not on a question of law in petitioners' favor and upon the further ground that no substantial constitutional question is directly involved. Motion by petitioners for leave to appeal granted.