Appellate Division of the Supreme Court of the State of New York October 27, 2016, 522398 (Jimenez v. New York State Department of Taxation & Finance)

State of New York

Supreme Court, Appellate Division

Third Judicial Department

Decided and Entered: October 27, 2016 522398

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In the Matter of EVELIN A.

JIMENEZ et al.,

Appellants,

v MEMORANDUM AND ORDER

NEW YORK STATE DEPARTMENT OF

TAXATION AND FINANCE et al.,

Respondents.

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Calendar Date: September 13, 2016

Before: McCarthy, J.P.