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For January 30, 2026 through February 5, 2026, the following preliminary appeal statements were filed:

CHARTER COMMUNICATIONS v NYS TAX APPEALS TRIBUNAL (244 AD3d 1634):
APL-2026-00009 3rd Dept. App. Div. judgment of 12/24/25; confirmed determination; sua sponte examination of whether a substantial constitutional question is directly involved in the order appealed from; Taxation--Franchise Tax on Business Corporations--Whether each taxpayer of petitioner's combined group must have been located in New York and primarily have been involved in the production or servicing of emerging technologies to meet the definition of a "qualified emerging technology company" that pays a taxation rate lower than the rate that normally applies as authorized under Tax Law � 210; whether the differing taxation rate provided by section 210 violates the dormant Commerce Clause; App. Div., in a proceeding under CPLR article 78 to review a determination of respondent Tax Appeals Tribunal sustaining a tax assessment imposed under Tax Law article 9-A, confirmed the determination and dismissed the petition.

PEOPLE v GAINES (GLASTON) (239 AD3d 1350):
APL-2026-00006 4th Dept. App. Div. order of 6/6/25; affirmance; leave to appeal granted by Wilson, Ch. J., 1/15/26; Crimes--Plea of Guilty--Whether the Lopez exception to the preservation rule is triggered by post-allocution statements made at sentencing that call into question the voluntariness of the guilty plea; Crimes--Appeal--Whether defendant's appeal waiver is invalid where the waiver was not requested by the People but was required by the plea court in exchange for its sentencing commitment; County Court, Erie County, convicted defendant upon his plea of guilty of robbery in the first degree, App. Div. affirmed.