
    Richard Chamberlain et al., Appellants, v New York State Department of Taxation and Finance et al., Respondents.
    Decided June 1, 2017
   Appeal transferred without costs, by the Court of Appeals, sua sponte, to the Appellate Division, Third Department, upon the ground that the constitutional question presented on this direct appeal is not substantial (see Gerzof v Gulotta, 40 NY2d 825 [1976]).  