New York State Department of Taxation v. St. Regis Group
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Yesawich Jr., J.
Each of these actions arises from the stop and seizure of a tractor-trailer hauling cases of liquor, apparently owned and imported into New York by one or more Native American Indians, and destined for delivery on the Mohawk Akwesasne Reservation in St. Lawrence County. The vehicles involved in action Nos. 1 and 2 were stopped because of a perceivedj violation of the truck mileage tax provisions (see, Tax Law art 21); *217the third stop was the product of surveillance conducted by State Police and the State Office of Tax Enforcement after a tax investigator…
2Cases cited12 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Organized Village of Kake v. EganSupreme Court of the United States · 1962
- Rice v. RehnerSupreme Court of the United States · 1983
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
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3Cited by7 opinions
- New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
- New York Ass'n of Convenience Stores v. UrbachNew York Supreme Court · 1996
- New York State Department of Taxation & Finance v. Tyler Distribution Centers, Inc.Appellate Division of the Supreme Court of the State of New York · 1996
- In re of 17,325 Liters of LiquorDistrict Court, N.D. New York · 1996
- King Transportation Services, Inc. v. StateNew York Court of Claims · 2000
2 more not listed; retrieve them via the Exa API.