                          State of New York
                   Supreme Court, Appellate Division
                      Third Judicial Department
Decided and Entered: July 10, 2014                     517638
________________________________

BLACK CAR ASSISTANCE
   CORPORATION, Doing Business
   as BLACK CAR & LIMOUSINE
   ASSISTANCE GROUP, et al.,
                    Appellants,             MEMORANDUM AND ORDER
      v

NEW YORK STATE DEPARTMENT OF
   TAXATION AND FINANCE et al.,
                    Respondents.
________________________________


Calendar Date:   May 28, 2014

Before:   Peters, P.J., Lahtinen, Garry, Rose and Devine, JJ.

                             __________


      Lewin & Lewin, LLP, Washington, D.C. (Nathan Lewin of
counsel), and Schlam, Stone & Dolan, LLP, New York City, and
Michael A. Avella, East Greenbush, for appellants.

      Eric T. Schneiderman, Attorney General, Albany (Robert M.
Goldfarb of counsel), for respondents.

                             __________


      Appeal from an order of the Supreme Court (McDonough, J.),
entered December 20, 2012 in Albany County, which denied
plaintiffs' motion for partial summary judgment.

      Order affirmed, upon the opinion of Justice Roger D.
McDonough.
                              -2-                  517638

      Peters, P.J., Lahtinen, Garry, Rose and Devine, JJ.,
concur.



     ORDERED that the order is affirmed, without costs.




                             ENTER:




                             Robert D. Mayberger
                             Clerk of the Court
