Legal Opinion
New York Ass'n of Convenience Stores v. Urbach
New York Supreme Court
Decided July 9, 1999PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Conrad H. Lang, Jr., J.
This CPLR article 78 proceeding is brought in the nature of mandamus to obtain judgment compelling the respondents to determine, assess, collect and enforce New York State, excise and sales taxes pertaining to the sale of tobacco products and motor fuel to non-Indians by Indian retailers on Indian reservations within New York State. The proceeding was commenced more than three years ago and has an extensive litigation history. After initially determining the petitioners had standing to maintain this proceeding, the Supreme Court (Harris, J.)…
2Cases cited8 opinions
- 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
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
- New York Ass'n of Convenience Stores v. UrbachNew York Court of Appeals · 1998
- New York Ass'n of Convenience Stores v. UrbachAppellate Division of the Supreme Court of the State of New York · 1997
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Stringer v. Chrysler (In re Stringer)United States Bankruptcy Court, W.D. Pennsylvania · 2001