Legal Opinion
Department of Taxation and Finance of NY v. Milhelm Attea & Bros.
Supreme Court of the United States
Decided June 13, 1994No. 93-377PublishedCited by 111 opinions
1Opinion of the CourtJustice Stevens
Cigarette consumers in New York are subject to a state tax of 56 cents per pack. Enrolled tribal members who purchase cigarettes on Indian reservations are exempt from this tax, but non-Indians making purchases on reservations must pay it. To prevent non-Indians from escaping the tax, New York has enacted a regulatory scheme that imposes record-keeping requirements and quantity limitations on cigarette wholesalers who sell untaxed cigarettes to reservation Indians. The question presented is whether New York’s program is pre-empted by federal statutes governing trade with Indians.
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2Cases cited14 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- United Parcel Service, Inc. v. MitchellSupreme Court of the United States · 1981
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- 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
9 more not listed; retrieve them via the Exa API.
3Cited by111 opinions
- Kathy L. Kaul v. Robert T. Stephan, Attorney GeneralCourt of Appeals for the Tenth Circuit · 1996
- Muscogee (Creek) Nation v. PruittCourt of Appeals for the Tenth Circuit · 2012
- Oklahoma Tax Commission v. Chickasaw NationSupreme Court of the United States · 1995
- Pharmaceutical Research & Manufacturers of America v. ConcannonCourt of Appeals for the First Circuit · 2001
- United States v. BakerCourt of Appeals for the Ninth Circuit · 1995
106 more not listed; retrieve them via the Exa API.