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For July 4, 2014 through July 10, 2014, the following preliminary appeal statements were filed:

CAPRIO v NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE (117 AD3d 168):
1st Dept. App. Div. order of 4/8/14; reversal; leave to appeal granted by App. Div., 6/24/14; STATUTES - RETROACTIVE APPLICATION OF STATUTE - PERSONAL INCOME TAX - WHETHER RETROACTIVE APPLICATION OF 2010 AMENDMENT TO TAX LAW § 632(a)(2) VIOLATES PLAINTIFFS' DUE PROCESS RIGHTS; Supreme Court, New York County, granted defendants' motion for summary judgment, denied plaintiffs' cross motion for summary judgment declaring unconstitutional the retroactive application of the 2010 amendment to Tax Law § 632(a)(2) as to them, and dismissed the complaint; App. Div. reversed, vacated the judgment, declared that the retroactive application as to plaintiffs of the 2010 amendment to Tax Law § 632(a)(2) resulted in a due process violation, enjoined defendants from enforcing the notice of deficiency as to plaintiffs' 2007 and 2008 state income tax returns, and directed the Clerk to enter judgment accordingly.