STATE OF NEW YORK

TAX APPEALS TRIBUNAL

_____________________________________________

                        In the Matter of the Petition

                                             of

           YELLOW BOOK OF NEW YORK, INC.                                                      ORDER

for Revision of a Determination or for Refund of
Sales and Use Taxes under Articles 28 and 29 of the
Tax Law for the Period February 1, 1999 through
December 31, 2001.
_____________________________________________

Roberta Moseley Nero, Esq. filed a motion dated January 17, 2008 before the Tax Appeals Tribunal for leave (A) to appear and file a brief amicus curiae on exception and (B) to be heard at oral argument as an amicus curiae (DTA No. 820527). Petitioner appeared by Thelen, Reid & Priest, LLP (Scott Brian Clark, Esq., of counsel). The Division of Taxation appeared by Daniel Smirlock, Esq. (James Della Porta, Esq., of counsel).

ORDERED that with respect to that part of the motion seeking to appear and file a brief as amicus curiae on exception hereby be and is granted; that the motion to the extent that it begs for leave to be heard as amicus curiae at oral argument is denied.

DATED: Troy, New York
               May 22, 2008


                                                                                               /s/ Charles H. Nesbitt       
                                                                                                    Charles H. Nesbitt
                                                                                                    President



                                                                                               /s/ Carroll R. Jenkins        
                                                                                                    Carroll R. Jenkins
                                                                                                    Commissioner



                                                                                               /s/ Robert J. McDermott  
                                                                                                    Robert J. McDermott
                                                                                                    Commissioner

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