
    Philip Caprio et al., Appellants, v New York State Department of Taxation and Finance et al., Respondents, et al., Defendant.
    Decided February 12, 2013
   Appeal transferred, without costs, by the Court of Appeals, sua sponte, to the Appellate Division, First Department, upon the ground that a direct appeal does not lie when questions other than the constitutional validity of a statutory provision are involved (NY Const, art VI, §§ 3 [b] [2]; 5 [b]; CPLR 5601 [b] [2]).

Judge Rivera taking no part.  