On February 7, 2023, the First Department issued a decision in United Hay, LLC v. Harounian, 2023 NY Slip Op. 00642, dismissing appeals from non-appealable decisions, explaining:
We do not consider defendant’s argument that Supreme Court erred in deeming moot its prior determination that had permitted discovery on tax estoppel, because the court’s decision was not memorialized in an order, and thus is not appealable as of right. We dismiss defendant’s appeal from Supreme Court’s order denying his letter notice of exception to the Special Referee’s discovery decision because that order did not decide a motion made upon notice, and thus was not appealable as of right.
(Internal citations omitted).