Herzog Bros. Trucking, Inc. v. State Tax Commission

Appeal from an order of the Supreme Court at Special Term (Kahn, J.), entered March 3, 1986 in Albany County, which granted plaintiffs’ motion for a preliminary injunction.

When this matter was previously before us, we reversed Special Term’s grant of plaintiffs’ motion for a preliminary injunction (122 AD2d 518). The matter was appealed on a certified question to the Court of Appeals. Upon finding that Congress had preempted the field of regulating trade with Indians on reservations and had left " 'no room’ for the application of supplementary State tax laws, such as the one here at issue”,…