TUG BUSTER BOUICHARD CORP., ET AL., RESPONDENTS-APPELLANTS, v. JAMES W. WETZLER, AS CMM'R OF THE NEW YORK STATE DEP'T OF TAXATION AND FINANCE, APPELLANT-RESPODNENT.

89 N.Y.2d 830, 675 N.E.2d 1223, 653 N.Y.S.2d 271 (1996).
November 14, 1996

3 No. 225 [1996 NY Int. 212]
Decided November 14, 1996

This memorandum is uncorrected and subject to revision before publication in the New York Reports.

Andrew D. Bing, for Appellant-Respondent.
Thomas P. Schulz, for Respondents-Appellants.

MEMORANDUM:

The order of the Appellate Division should be affirmed, with costs to petitioners payable by respondent.

Inasmuch as the respondent State explicitly conceded the unconstitutionality of the Petroleum Business Tax regime as applied to petitioners, we affirm the decision of the Appellate Division (217 AD2d 192) and conclude that we need decide nothing more with respect to this case.

* * * * * * * * * * * * * * * * *

Order affirmed, with costs, in a memorandum. Chief Judge Kaye and Judges Simons, Titone, Bellacosa, Smith, Levine and Ciparick concur.

Decided November 14, 1996

TUG BUSTER BOUICHARD CORP., ET AL., RESPONDENTS-APPELLANTS, v. JAMES W. WETZLER, AS CMM'R OF THE NEW YORK STATE DEP'T OF TAXATION AND FINANCE, APPELLANT-RESPODNENT.

89 N.Y.2d 830, 675 N.E.2d 1223, 653 N.Y.S.2d 271 (1996). November 14, 1996

89 N.Y.2d 830, 675 N.E.2d 1223, 653 N.Y.S.2d 271 (1996).
November 14, 1996