Legal Opinion
Cayuga Indian Nation of New York v. Gould
Appellate Division of the Supreme Court of the State of New York
Decided July 10, 2009PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Hurlbtjtt, J.E
This appeal presents two primary substantive issues for our consideration. First, we must determine whether Tax Law § 471-e (as amended by L 2005, ch 61, part K, §§ 2, 7; ch 63, part A, § 4) provides the exclusive means by which to tax cigarette sales on an Indian reservation to non-Indians or to Indians who are not members of that nation or tribe where the reservation is located (hereafter, non-member Indians), or whether Tax Law § 471 provides an independent basis for imposing a tax on such sales. Second, we must determine whether plaintiffs two convenience…
2Cases cited19 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
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- City of Sherrill v. Oneida Indian Nation of NYSupreme Court of the United States · 2005
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3Cited by3 opinions
- City of New York v. Golden Feather Smoke Shop, Inc.Court of Appeals for the Second Circuit · 2010
- United States v. MorrisonCourt of Appeals for the Second Circuit · 2012
- United States v. MorrisonDistrict Court, E.D. New York · 2010