IN RE SCHIBUK v. NEW YORK STATE TAX APPEALS TRIBUNAL, 98 N.Y.2d 720 (2002)

778 N.E.2d 551, 748 N.Y.S.2d 900

IN THE MATTER OF NORMAN SCHIBUK ET AL., APPELLANTS, v. NEW YORK STATE TAX APPEALS TRIBUNAL ET AL., RESPONDENTS.

No. 654Court of Appeals of the State of New York.
Decided September 12, 2002

Motion for leave to appeal dismissed upon the ground that appellants have failed to demonstrate timeliness as required by section 500.11(d)(1)(iii) of the Rules of Practice of the Court of Appeals.