Legal Opinion
New York State Department of Taxation & Finance v. St. Regis Group
New York Supreme Court
Decided May 13, 1994PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
David Demarest, J.
ST. REGIS GROUP
Facts:
On December 1, 1993, the New York State Police stopped a tractor trailer along Route 37 in the Town of Massena, New. York, for an apparent violation of the truck mileage tax provisions under article 21 of the Tax Law. During the course of the officer’s investigation, the driver indicated he was transporting liquor and provided the officer with liquor manifests and shipping documentation that 1,704 cases of liquor were consigned to the St. Regis Group on the Mohawk Akwesasne Reservation and indicated that the St. Regis Group possessed…
2Cases cited17 opinions
- Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Rice v. RehnerSupreme Court of the United States · 1983
- Central MacHinery Co. v. Arizona State Tax CommissionSupreme Court of the United States · 1980
- Herzog Bros. Trucking, Inc. v. State Tax CommissionNew York Court of Appeals · 1988
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3Cited by4 opinions
- New York State Department of Taxation v. St. Regis GroupAppellate Division of the Supreme Court of the State of New York · 1995
- New York State Department of Taxation & Finance v. Tyler Distribution Centers, Inc.Appellate Division of the Supreme Court of the State of New York · 1996
- King Transportation Services, Inc. v. StateNew York Court of Claims · 2000
- New York State Department of Taxation & Finance v. SeitzAppellate Division of the Supreme Court of the State of New York · 1997