BlackCarAssistanceCorporationvNewYorkStateDepartmentofTaxationandFinance

Opinion

State of New York Supreme Court, Appellate Division Third Judicial Department Decided and Entered: July 10, 2014 517638 ________________________________

BLACK CAR ASSISTANCE CORPORATION, Doing Business as BLACK CAR & LIMOUSINE ASSISTANCE GROUP, et al., Appellants, MEMORANDUM AND ORDER v

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents. ________________________________

Calendar Date: May 28, 2014

Before: Peters, P.J., Lahtinen, Garry, Rose and Devine, JJ.

__________

Lewin & Lewin, LLP, Washington, D.C. (Nathan Lewin of counsel), and Schlam, Stone & Dolan, LLP, New York City, and Michael A. Avella, East Greenbush, for appellants.

Eric T. Schneiderman, Attorney General, Albany (Robert M. Goldfarb of counsel), for respondents.

Appeal from an order of the Supreme Court (McDonough, J.), entered December 20, 2012 in Albany County, which denied plaintiffs' motion for partial summary judgment.

Order affirmed, upon the opinion of Justice Roger D. McDonough. -2- 517638

Peters, P.J., Lahtinen, Garry, Rose and Devine, JJ., concur.

ORDERED that the order is affirmed, without costs.

ENTER:

Robert D. Mayberger Clerk of the Court