New York State Department of Taxation v. Bramhall
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Balio, J.
On this appeal, we must determine whether Supreme Court erred in denying the motions of the New York State Department of Taxation and Finance (Department) to confirm the temporary seizures of motor fuel being transported to Indian retailers on the Cattaraugus Reservation of the Seneca Nation of Indians (Seneca Nation). In denying the motions, the court agreed with the contentions of respondents Seneca Hawk and Triple J’s that, in seizing the motor fuel, the Department had selectively enforced the State’s excise and sales tax laws with respect to motor fuel. We…
2Cases cited23 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- United States v. ArmstrongSupreme Court of the United States · 1996
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- 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
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3Cited by8 opinions
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- Muscogee (Creek) Nation v. HenryDistrict Court, E.D. Oklahoma · 2010
3 more not listed; retrieve them via the Exa API.