Legal Opinion

In re 1,750 Cases of Liquor

New York Supreme Court

Decided September 8, 1995PublishedCited by 4 opinions

1Opinion of the Court

*741OPINION OF THE COURT

John T. Buckley, J.

This proceeding is an application for confirmation of a liquor seizure. (Tax Law § 1845.) The issues raised require this court to carefully consider the interrelationship of three sovereign governments — the United States, the State of New York and the Saint Regis Mohawk Tribe. Although this undertaking had at first appeared to involve complex and vexing issues of power, authority and right, this court has concluded that the dispositive question can be stated quite simply: Has the Federal Congress preempted the State of New York from regulating the…

2Cases cited9 opinions

  1. Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
  2. Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
  3. Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
  4. Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
  5. Rice v. RehnerSupreme Court of the United States · 1983

4 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Carruthers v. FlaumDistrict Court, S.D. New York · 2005
  2. New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
  3. In re of 17,325 Liters of LiquorDistrict Court, N.D. New York · 1996
  4. In re 1750 Cases of LiquorAppellate Division of the Supreme Court of the State of New York · 1996

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