Opinion Excerpt

Matter of Wichler & Gobetz, P.C. v New York State Dept. of Taxation & Fin. 2026 NY Slip Op 26083 January 21, 2026 Supreme Court, Albany County Thomas Marcelle, 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 the Application of Wichler & Gobetz, P.C., Petitioner, v The New York State Department of Taxation and Finance, Respondent. Supreme Court