
    W. T. Wang, Inc., Appellant, v New York State Department of Taxation and Finance, Respondent.
    Argued February 17, 1983;
    decided March 23, 1983
    
      APPEARANCES OF COUNSEL
    
      Anthony L. Tersigni, Paul K. Feldman and David Isaacson for appellant.
    
      Robert Abrams, Attorney-General (Peter H. Schiff, George D. Zuckerman and David M. Pollack of counsel), for respondent.
   OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

Although recited to have been “on the law” a reading of the memorandum of the Appellate Division discloses that it declined to entertain this action for declaratory judgment as “an inappropriate vehicle” (88 AD2d 825, 826). We conclude that there was no error of law in the Appellate Division’s substitution of its exercise of discretion for that of Special Term under CPLR 3001 (contrast Dun & Bradstreet v City of New York, 276 NY 198, 206-207).

Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Fuchsberg, Meyer and Simons concur.

Order affirmed, with costs, in a memorandum.  