Citation Codes Equivalent Citations citation codes Attorney(S) Anthony L. Tersigni, Paul K. Feldman David Isaacson for Robert Abrams, Attorney-General ( Peter H. Schiff, George D. Zuckerman David M. Pollack of counsel), for See more information ... Smart Summary Please sign up to generate summary. W.T. WANG, INC., Appellant, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, Respondent. MEMORANDUM. The order of the Appellate Division should be affirmed, with costs. Although recited to have been "on the law" a reading of the memorandum of the Appellate Division discloses that it declined to entertain this action for declaratory judgment as "an inappropriate vehicle" ( 88 A.D.2d 825, 826). We conclude that there was no error of law in the Appellate Division's substitution of its exercise of discretion for that of Special Term under CPLR 3001 (contrast Dun Bradstreet v City of New York, 276 N.Y. 198, 206-207). Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG, MEYER and SIMONS concur. Order affirmed, with costs, in a memorandum.