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Law Reporting
Bureau
Thomas J.K. Smith, State Reporter

Court of Appeals New Filings

For May 29, 2026 through June 4, 2026, the following preliminary appeal statements were filed:

STATE OF NEW YORK ex rel. RD LITIGATION ASSOCIATES, LLC. v AMAZON.COM (237 AD3d 555):

APL-2026-00076 1st Dept. App. Div. order of 4/15/25; modification; leave to appeal granted by the court of appeals, 5/26/26; State--False Claims Act--Collateral Estoppel--Whether the exception to collateral estoppel under United States v Mendoza (464 US 154 [1984]), providing that nonmutual collateral estoppel may not be applied to limit the federal government's re-litigation of certain issues, extends to state and local governments; Taxation--Sales and Use Taxes--Whether the Tax Law excludes certain instant savings promotional programs from taxable receipts; Supreme Court, New York County, granted defendants' motions to dismiss the complaint asserting claims under the New York False Claims Act; App. Div. modified to deny the motion as to claims against the Amazon defendants concerning vendor powered coupons, and otherwise affirmed.

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