
8 N.Y.3d 975 (2007)
In the Matter of ANTHONY L. CLAPES et al., Appellants,
v.
TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.
Court of Appeals of the State of New York.
Submitted April 30, 2007.
Decided May 8, 2007.
Appeal dismissed, without costs, by the Court of Appeals, sua *976 sponte, upon the ground that no substantial constitutional question is directly involved.
