Legal Opinion
Herzog Bros. Trucking, Inc. v. State Tax Commission
New York Court of Appeals
Decided December 22, 1988PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
Simons, J.
This appeal questions whether the State may require the corporate plaintiff, a wholesale distributor of motor fuel to Seneca Indian retailers on the Allegany and Cattaraugus Reservations, to prepay taxes on motor fuel delivered to the retailers for resale to Indian and non-Indian consumers. We first considered the question in May 1987 on appeal by plaintiffs (69 NY2d 536). At that time, we held that the Federal Indian trader laws preempted State regulation of the corporate plaintiff and that the Appellate Division erred, therefore, in denying its application for…
2Cases cited7 opinions
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- New York Public Interest Research Group, Inc. v. CareyNew York Court of Appeals · 1977
- Cuomo v. Long Island Lighting Co.New York Court of Appeals · 1988
- Central MacHinery Co. v. Arizona State Tax CommissionSupreme Court of the United States · 1980
- Herzog Brothers Trucking, Inc. v. State Tax CommissionNew York Court of Appeals · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Braschi v. Stahl Associates Co.New York Court of Appeals · 1989
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
- Fletcher v. Kidder, Peabody & Co.New York Court of Appeals · 1993
- New York Ass'n of Convenience Stores v. UrbachNew York Court of Appeals · 1998
- People v. NappoNew York Court of Appeals · 2000
9 more not listed; retrieve them via the Exa API.