Legal Opinion
Pierce v. State Tax Commission
New York Supreme Court
Decided November 4, 1966Published
1Opinion of the CourtDonald P. Gorman, J.
The facts are undisputed. Plaintiff is a North American Indian in tribal relations, member of the Onondaga Nation, one of the tribes of the Six Nations Iroquois Confederacy, residing on the Onondaga Reservation in Nedrow, near Syracuse, New York. Plaintiff owns a gift shop located on the Reservation in which he sells articles made by tribal Indians living on the Onondaga Indian Reservation.
Defendant State Tax Commission of the State of New York has required plaintiff to file a certain form Number ST-100 with the State Department of Taxation and Finance under articles 28 and 29 of the Tax Law,…
2Cases cited17 opinions
- United States v. RickertSupreme Court of the United States · 1903
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. NiceSupreme Court of the United States · 1916
- New York Ex Rel. Ray v. MartinSupreme Court of the United States · 1946
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