Legal Opinion
Milhelm Attea & Bros. v. Department of Taxation & Finance
New York Court of Appeals
Decided June 10, 1993PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Simons, J.
This appeal requires the Court to assess the validity of tax *422regulations applicable to cigarette sales made on Indian reservations located in New York State. Although the challenged regulations are designed to prevent the avoidance of State taxes by non-Indians who purchase untaxed cigarettes from Indian retailers, and the incidence of the sales tax is intended to be borne by the ultimate non-Indian consumer, the tax provisions nevertheless regulate, to a significant degree, trade between wholesale distributors and their Indian purchasers, an area that relevant…
2Cases cited9 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
- Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- City Vending of Muskogee, Inc. v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1990
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3Cited by4 opinions
- City of New York v. Golden Feather Smoke Shop, Inc.Court of Appeals for the Second Circuit · 2010
- Snyder v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1993
- New York State Department of Taxation & Finance v. St. Regis GroupNew York Supreme Court · 1994
- United States v. MorrisonDistrict Court, E.D. New York · 2010