Legal Opinion
New York State Department of Taxation & Finance v. Bramhall
New York Supreme Court
Decided May 14, 1997PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Rose H. Sconiers, J.
The aforecaptioned matters were brought before this court by order to show cause. Because of common issues of law and fact, both matters were reviewed at oral argument and will be addressed herein.
In each case, petitioner New York State Department of Taxation and Finance seeks an order pursuant to Tax Law § 848 confirming the temporary seizure of a tractor and tanker and its on-board cargo of gasoline. These seizures, petitioner maintains, were carried out under the State statutory scheme "aimed at stanching the flow of bootleg motor fuel into New York…
2Cases cited13 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- 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
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
- A.D. Bedell Co. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1998