Legal Opinion
Milhelm Attea & Bros. v. Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided December 6, 1990PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Mikoll, J.
Plaintiff in action No. 1, Milhelm Attea & Brothers, Inc. (hereinafter Attea Brothers), a wholesale dealer of cigarettes licensed under Tax Law § 480, is a New York corporation with its principal place of business in Erie County. Almost 75% of its sales are to Indians on Indian reservations in New York. Plaintiff in action No. 2, Elias H. Attea, Jr., also sells cigarettes wholesale to Indians on Indian reservations in New York.
The Tax Law imposes a cigarette tax on all cigarettes possessed in this State for sale "except that no tax shall be imposed on cigarettes…
2Cases cited5 opinions
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- 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
- DeLoronde v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Herzog Bros. Trucking, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
3Cited by3 opinions
- Milhelm Attea & Bros. v. Department of Taxation & FinanceNew York Court of Appeals · 1993
- Milhelm Attea & Bros. v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
- New York State Department of Taxation & Finance v. MacLeodAppellate Division of the Supreme Court of the State of New York · 1990