WASHINGTON (Reuters) - The US Supreme Court declined yesterday to hear an appeal by former Tyco International Ltd. top executives Dennis Kozlowski and Mark Swartz of their convictions for fraud and other crimes.

Without comment, the justices refused to review a ruling by the New York State Court of Appeals that upheld the convictions of the former chief executive Kozlowski and Swartz, the company's former chief financial officer.

Kozlowski and Swartz were found guilty in 2005 by a jury in New York of securities fraud, conspiracy, grand larceny and falsifying business records. Prosecutors said Kozlowski and Swartz stole more than $150 million from Tyco.

Kozlowski and Swartz have been incarcerated since August 2005 when a state court judge sentenced each of them to a prison term of between eight and 25 years.

Defence lawyers argued in the appeal that the trial court abused its authority by quashing a defense subpoena for certain documents and witness statements prepared during an internal investigation by a lawyer into Tyco's financial transactions.

The lawyers said the case warranted Supreme Court review because the issue "is likely to recur and is of enormous public public importance".

Kozlowski became a symbol of corporate excess after prosecutors said he had used Tyco funds to throw lavish parties and buy expensive accessories for his Manhattan apartment, including a $6,000 shower curtain.