Legal Opinion
Matter of Paychex, Inc. v. Department of Taxation & Fin.
Appellate Division of the Supreme Court of the State of New York
Decided July 23, 2026No. CV-25-0098Published
1Opinion of the Court
Matter of Paychex, Inc. v Department of Taxation & Fin.
2026 NY Slip Op 04538
July 23, 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 Paychex, Inc., Appellant,
v
Department of Taxation and Finance et al., Respondents.
Decided and Entered:July 23, 2026
CV-25-0098
Calendar Date: June 1, 2026
Before: Clark, J.P., Fisher, Powers, Mackey And Corcoran, JJ.
Hodgson Russ LLP, Buffalo (Christopher L. Doyle of counsel), for…
2Cases cited20 opinions
- Boreali v. AxelrodNew York Court of Appeals · 1987
- Church of St. Paul & St. Andrew v. BarwickNew York Court of Appeals · 1986
- James Square Associates LP v. MullenNew York Court of Appeals · 2013
- The Matter of Kevin B. Acevedo v. New York State Department of Motor Vehicles , The Matter of Michael W. Carney v. New York State Department of Motor Vehicles , The Matter of Caralyn A. Matsen v. New York State Department of Motor VehiclesNew York Court of Appeals · 2017
- Ward v. BennettNew York Court of Appeals · 1992
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