
2 N.Y.3d 731 (2004)
LOCAL GOVERNMENT ASSISTANCE CORPORATION et al., Appellants-Respondents,
v.
SALES TAX ASSET RECEIVABLE CORPORATION et al., Respondents-Appellants.
Court of Appeals of the State of New York.
Submitted March 15, 2004.
Decided March 25, 2004.
Judge R.S. SMITH taking no part.
