Legal Opinion
Cayuga Indian Nation v. Gould
New York Court of Appeals
Decided May 11, 2010No. 74PublishedCited by 36 opinions
1Opinion of the Court
OPINION OF THE COURT
Graffeo, J.
In this appeal involving a dispute between law enforcement authorities and the Cayuga Indian Nation concerning the collection of cigarette sales taxes, two principal issues are presented. The first is whether the Cayuga Indian Nation was entitled to a declaration that two convenience stores it operates in Central New York are located on “qualified reservation” property within the meaning of Tax Law § 470 (16) (a). The second is whether, absent the implementation of a statutory or regulatory scheme addressing the specific tax collection issues posed by the retail…
2Cases cited25 opinions
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Solem v. BartlettSupreme Court of the United States · 1984
- City of Sherrill v. Oneida Indian Nation of NYSupreme Court of the United States · 2005
- Morgenthau v. ErlbaumNew York Court of Appeals · 1983
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
20 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Oneida Indian Nation v. Madison CountyCourt of Appeals for the Second Circuit · 2011
- Oneida Nation of New York v. CuomoCourt of Appeals for the Second Circuit · 2011
- Cayuga Nation v. Howard TannerCourt of Appeals for the Second Circuit · 2021
- The Matter of 381 Search Warrants Directed to Facebook Inc. v. New York County District Attorney's OfficeNew York Court of Appeals · 2017
- United States v. MorrisonCourt of Appeals for the Second Circuit · 2012
31 more not listed; retrieve them via the Exa API.