Legal Opinion
Matter of Zelinsky v. Commissioner of Taxation & Fin. of the State of N.Y.
Appellate Division of the Supreme Court of the State of New York
Decided July 2, 2026No. CV-25-1156Published
1Opinion of the Court
Matter of Zelinsky v Commissioner of Taxation & Fin. of the State of N.Y.
2026 NY Slip Op 04251
July 2, 2026
Appellate Division, Third Department
Corcoran, J.
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 Edward A. Zelinsky et al., Petitioners,
v
Commissioner of Taxation and Finance of the State of New York et al., Respondents.
Decided and Entered:July 2, 2026
CV-25-1156
Calendar Date: June 1, 2026
Before: Clark, J.P., Fisher, Powers, Mackey And Corcoran, JJ.
2Cases cited20 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
- South Dakota v. Wayfair, Inc.Supreme Court of the United States · 2018
- MeadWestvaco Corp. v. Illinois Department of RevenueSupreme Court of the United States · 2008
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