Opinion Excerpt

Matter of Sunoco, Inc. (R & M) Combined Affiliates v Tax Appeals Trib. of the State of N.Y. 2026 NY Slip Op 04540 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 Sunoco, Inc. (R & M) Combined Affiliates, Now Known as Sunoco (R & M), LLC, et al., Petitioner, v Tax Appeals Tribunal of the State of New