Week ending February 7, 2026

By court

Appellate Division, First Department

• Szczesiak v ERY Tenant LLC251 AD3d 131
  February 5, 2026 · Labor Law and Construction Accidents

  The court granted summary judgment to the plaintiff under Labor Law § 240(1) because the defective ladder failed to provide proper protection against gravity-related risks. The electric shock was not the proximate cause of the fall, as the ladder moved and wobbled independently of the shock’s force.

Appellate Division, Third Department

• Matter of Gelco Corp. v State of N.Y. Tax Appeals Trib.251 AD3d 57
  February 5, 2026 · Tax

  The court held that under Tax Law § 1111 (i) (B), the taxable base for long-term commercial vehicle leases with terminal rental adjustment clauses (TRAC) is the consideration actually contracted to be given, which includes lease-end adjustments. Consequently, a lessor is entitled to a credit for sales tax paid on provisional rent amounts that are later refunded to the lessee.

Also decided

• 545 WARREN ST v NYS DIV HOUS 89 Misc 3d 977 February 7, 2026
• DEITRICH v BINGHAMTON LLC 252 AD3d 43 February 5, 2026

Published February 7, 2026. Updated November 14, 2026.