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MORREALE v. PERLEE

266 A.D.2d 115 (1999)

698 N.Y.S.2d 675

LEONARD MORREALE et al., Appellants, v. JEFF PERLEE, as Director of the New York Lottery, Also Known as New York State Division of Lottery, et al., Respondents, and MET LOTTERY TRUST 1997-4P, Intervenor-Respondent, et al., Respondents.

Appellate Division of the Supreme Court of the State of New York, First Department.

Decided November 23, 1999.

The IAS Court correctly held that Tax Law § 1613 (a) and 21 NYCRR 2803.11 unambiguously allow for voluntary assignment of lottery prizes "pursuant to an appropriate judicial order" (see, Matter of Guri, 247 A.D.2d 388; cf., Wolf v Brach, 241 A.D.2d 417, lv dismissed 90 N.Y.2d 1008, 91 N.Y.2d 866), that the question of whether a particular assignment...

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