17 N.Y.3d 882 (2011)
957 N.E.2d 1139
933 N.Y.S.2d 637
2011 NY Slip Op 86849
HUDSON VALLEY FEDERAL CREDIT UNION, Appellant,
Motion No: 2011-916.
HUDSON VALLEY FEDERAL CREDIT UNION, Appellant,
v.
NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.
Motion No: 2011-916.
Court of Appeals of New York.
Submitted August 1, 2011. Decided October 18, 2011.Motion by the United States of America for leave to file a memorandum of law amicus curiae on the motion for leave to appeal herein granted and the memorandum of law is accepted as filed, and for leave to file a brief amicus curiae on the appeal herein granted, three copies of the brief to be served and an original and 19 copies filed within 30 days.