
6 N.Y.3d 732 (2005)
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.
Court of Appeals of the State of New York.
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.
