
    No. 09-910.
    Elias H. Attea, Jr., Petitioner v. Department of Taxation and Finance of New York, et al.
    559 U.S. 1106, 130 S. Ct. 2403,
    176 L. Ed. 2d 923,
    2010 U.S. LEXIS 3699.
    May 3, 2010.
   Petition for writ of certio-rari to the Appellate Division, Supreme Court of New York, Third Judicial Department, denied.

Same case below, 64 App. Div. 3d 909, 883 N.Y.S.2d 610.  