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August 10, 2026
Re: CV–24–1376—Matter of Gelco Corporation v State of New York Tax Appeals
Tribunal
Thomas J.K. Smith, State Reporter
New York State Law Reporting Bureau
17 Lodge St.
Albany, N.Y. 12207–2104
Dear Mr. Smith:
The Court rendered a opinion and judgment in the above-entitled case on February 5, 2026. Please change line 4 in the second full paragraph on page 4 to read:
given”) (Tax Law § 1111[i][B][1]; see McKinney's Cons
Laws of NY, Book 1, Statutes
Also, please change line 3 in the first full paragraph on page 6 to read:
“consideration ․ contracted to be given” (Tax Law § 1111[i][B][1] ). Tax paid on any
Very truly yours,
Matthew Side
Consultation Clerk
cc: Michael J. Bowen, Esq
Owen Demuth, Esq.
Jeane Anne McDonnell, Esq.
West Publishing Company
LexisNexis
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Decided: August 13, 2026
Court: Supreme Court, Appellate Division, Third Department, New York.
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