
    CWM Chemical Services, L.L.C., Appellant, v Arthur J. Roth, as Commissioner of New York State Department of Taxation and Finance, et al., Respondents.
    Submitted November 28, 2005;
    decided December 15, 2005
   Motion by General Motors Corporation for leave to file a brief amicus curiae on the appeal herein granted. Two copies of the brief may be served and 24 copies filed within seven days.  