Legal Opinion
Snyder v. Wetzler
New York Court of Appeals
Decided December 1, 1994PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
In this action for declaratory and injunctive relief, the issue is whether the State Department of Taxation and Finance may require plaintiff, an enrolled member of the Seneca Nation, to collect and remit sales, use and excise taxes on sales of cigarettes and motor fuel to non-Indian consumers at plaintiff’s retail business on the Cattaraugus Reservation. Because the issue is directly governed by controlling precedent, we affirm the order of the Appellate Division dismissing plaintiff’s complaint.
2Cases cited3 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
- Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
3Cited by13 opinions
- Cayuga Indian Nation v. GouldNew York Court of Appeals · 2010
- United States v. KaidCourt of Appeals for the Second Circuit · 2007
- 1550 Fifth Avenue Bay Shore, LLC v. 1550 Fifth Avenue, LLCAppellate Division of the Supreme Court of the State of New York · 2002
- New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
- Salahuddin v. CoughlinAppellate Division of the Supreme Court of the State of New York · 1995
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