2013-03-28 OVERSTOCK.COM, INC., Appellant, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents. Amazon.com, LLC, et al., Appellants, v. New York State Department of Taxation and Finance et al., Respondents. Bracewell & Giuliani LLP, New York City (Daniel S. Connolly and Rachel B. Goldman of counsel), for appellant in the first above-entitled action. Gibson, Dunn & Crutcher LLP, New York City (Randy M. Mastro and Oliver M. Olanoff of counsel), and Gibson, Dunn & Crutcher LLP (Julian