Opinion Excerpt

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