Legal Opinion
Milhelm Attea & Bros. v. Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided July 9, 1992PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Mikoll, J.
This matter is before us on remand from the United States Supreme Court for further consideration in light of its recent opinion in Oklahoma Tax Commn. v Citizen Band Potawatomi Indian Tribe (498 US 505, 111 S Ct 905). The underlying facts are set out in this court’s prior decision (164 AD2d 300, appeal dismissed 77 NY2d 989, lv denied 78 NY2d 858, vacated — US —, 112 S Ct 926).
In our initial review of the matter, we held that Herzog Bros. Trucking v State Tax Commn. (72 NY2d 720, 724-725) compelled invalidation of the tax scheme in issue here on the ground of…
2Cases cited4 opinions
- Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
- Herzog Bros. Trucking, Inc. v. State Tax CommissionNew York Court of Appeals · 1988
- Herzog Brothers Trucking, Inc. v. State Tax CommissionNew York Court of Appeals · 1987
- Milhelm Attea & Bros. v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1990
3Cited by3 opinions
- New York State Department of Taxation & Finance v. St. Regis GroupNew York Supreme Court · 1994
- Laguna Industries, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1992
- Laguna Industries, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1992