Legal Opinion
Matter of Gelco Corp. v. State of N.Y. Tax Appeals Trib.
Appellate Division of the Supreme Court of the State of New York
Decided February 5, 2026No. CV-24-1376Published
1Opinion of the Court
Matter of Gelco Corp. v State of N.Y. Tax Appeals Trib. (2026 NY Slip Op 00553)
Matter of Gelco Corp. v State of N.Y. Tax Appeals Trib.
2026 NY Slip Op 00553
Decided on February 5, 2026
Appellate Division, Third Department
Garry, P.J.
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This opinion is uncorrected and subject to revision before publication in the Official Reports.
Decided and Entered:February 5, 2026
CV-24-1376
[*1]In the Matter of Gelco Corporation, Now Known as Element Fleet Corporation, Petitioner,
v
State of New York Tax Appeals Tribunal et al., Respondents.
2Cases cited9 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- DaimlerChrysler Corp. v. SpitzerNew York Court of Appeals · 2006
- North v. Board of ExaminersNew York Court of Appeals · 2007
- In re M.B. Mental Hygiene Legal ServiceNew York Court of Appeals · 2006
- Charter Development Co. v. City of BuffaloNew York Court of Appeals · 2006
4 more not listed; retrieve them via the Exa API.