WANG v. NEW YORK STATE DEPARTMENT OF TAXATION FIN

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.