
    Lorillard Tobacco Company et al., Appellants, v Arthur J. Roth, as Commissioner of Taxation and Finance, et al., Respondents.
    [738 NYS2d 913]
   Appeal from an order of Supreme Court, Monroe County (Affronti, J.), entered May 2, 2001, which denied plaintiffs’ motion for partial summary judgment and granted defendants’ cross motion for summary judgment.

It is hereby ordered that the order so appealed from be and the same hereby is unanimously affirmed without costs for reasons stated in decision at Supreme Court, Affronti, J. Present — Green, J.P., Scudder, Kehoe, Bums and Gorski, JJ.  