Legal Opinion
New York State Department of Taxation & Finance v. MacLeod
Appellate Division of the Supreme Court of the State of New York
Decided December 20, 1990PublishedCited by 1 opinion
1Opinion of the Court
Kane, J. P.
Appeal from an order of the Supreme Court (Cheeseman, J.), entered September 29, 1989 in Albany County, which, inter alia, dismissed petitioner’s application pursuant to Tax Law § 1848 (c) to confirm the seizure of respondents’ motor fuel and vehicles.
Respondent Ray MacLeod is a Canadian citizen licensed by the United States Government as an Indian trader pursuant to 25 USC § 261 et seq. In May 1989, MacLeod arranged for delivery of 8,000 gallons of motor fuel from Canada to the Oneida Indian Reservation located within New York. The fuel had been purchased from a Canadian exporter,…
2Cases cited3 opinions
- 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
- Milhelm Attea & Bros. v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1990
3Cited by1 opinion
- New York State Department of Taxation & Finance v. St. Regis GroupNew York Supreme Court · 1994