avoid the =erpetration of a fraud under the cover of the corporate veil." =nbsp;(Orda v State Tax Commission, 25 A.D.2d 332, affd, 19 N.Y.2d 636). =nbsp;ln fact, New York's Court of Appeals stated in Morris v. New York =ept. of Taxation & Fin., 82 N.Y.2d 135 (1993) (a sales tax case) =hat: While comple