
    In the Matter of Brownstone Publishers, Inc., Respondent, v New York City Department of Finance, Appellant, and New York State Board of Equalization and Assessment, Respondent.
    Submitted October 30, 1989;
    decided January 9, 1990
   Motion for leave to appeal denied. The Court of Appeals restates the rule that denial of a motion for leave to appeal is not equivalent to an affirmance and has no precedential value (see, e.g., Matter of Marchant v Mead-Morrison Mfg. Co., 252 NY 284, 297-298 [Cardozo, Ch. J.]; New York Pub. Interest Research Group v Governor’s Advisory Commn., 71 NY2d 964).  