Legal Opinion
New York Ass'n of Convenience Stores v. Urbach
New York Supreme Court
Decided August 13, 1996PublishedCited by 3 opinions
1Opinion of the Court
*446OPINION OF THE COURT
Joseph Harris, J.
THE ISSUE
Having lost the initial legal skirmish on the issue of standing (see, 169 Misc 2d 906 [Sup Ct, Albany County 1996]), respondents now interpose objections in point of law, alleging that the proceeding does not present a justiciable controversy and that the petition fails to state a cause of action. The court, pursuant to CPLR 3211 (c) and 3212 (b), has converted this motion to a reciprocal motion for summary judgment.
Cigarette consumers in New York are subject to a State tax of 56 cents per pack. Enrolled tribal members who purchase cigarettes on…
2Cases cited14 opinions
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Klostermann v. CuomoNew York Court of Appeals · 1984
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- People Ex Rel. Schau v. . McWilliamsNew York Court of Appeals · 1906
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3Cited by3 opinions
- New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
- New York City Coalition v. GiulianiNew York Supreme Court · 1997
- New York Ass'n of Convenience Stores v. UrbachNew York Supreme Court · 1999