16

          Plainly put, this case represents a state issue that in no
way implicates a federal question and, even if a federal
question was involved, Petitioners have failed to demonstrate
how New York’s resolution of the issue conflicts with
decisions of other state courts, decisions of the United States
court of appeals, or decisions of this Court.

                                   CONCLUSION

          For all of the foregoing reasons, the petition for a writ
of certiorari should be denied.

                                                          Respectfully submitted,

                                                          EVAN H. KRINICK
                                                          RIVKIN RADLER LLP
                                                         Attorneys for Respondent
                                                         EAB Plaza
                                                         Uniondale, NY 11556-0111
                                                         (516) 357-3000

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