Legal Opinion

Matter of Cushlin Ltd. v. Tax Appeals Trib. of the State of N.Y.

Appellate Division of the Supreme Court of the State of New York

Decided July 16, 2026No. CV-25-0213Published

1Opinion of the Court

Matter of Cushlin Ltd. v Tax Appeals Trib. of the State of N.Y.

2026 NY Slip Op 04465

July 16, 2026

Appellate Division, Third Department

Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.

This decision is uncorrected and subject to revision before publication in the Official Reports.

In the Matter of Cushlin Limited, Petitioner,

v

Tax Appeals Tribunal of the State of New York et al., Respondents.

Decided and Entered:July 16, 2026

CV-25-0213

Calendar Date: May 27, 2026

Before: Aarons, J.P., Pritzker, Ceresia, Fisher And Mcshan, JJ.

Roberts & Holland LLP, New York City…

2Cases cited7 opinions

  1. Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
  2. A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
  3. Matter of Parikh v. SchmidtAppellate Division of the Supreme Court of the State of New York · 2021
  4. Guiragossian v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
  5. Matter of Emerald Intl. Holdings Ltd. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2020

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