Legal Opinion
New York Ass'n of Convenience Stores v. Urbach
New York Court of Appeals
Decided July 9, 1998PublishedCited by 25 opinions
1Opinion of the Court
OPINION OF THE COURT
Titone, J.
The present appeal represents yet another chapter in the long-standing dispute over the enforcement of New York’s cigarette and motor fuel taxes as applied to sales made on Indian reservations located within the State. Having spent over a decade litigating its right to collect such taxes, the State Department of Taxation and Finance has recently changed course and adopted a policy of forbearance. This proceeding, brought by competitors of the Indian reservation retailers who have benefitted from that policy, seeks a judicial directive compelling the State to…
2Cases cited14 opinions
- Morton v. MancariSupreme Court of the United States · 1974
- Regents of the University of California v. BakkeSupreme Court of the United States · 1978
- Northeastern Florida Chapter of the Associated General Contractors of America v. City of JacksonvilleSupreme Court of the United States · 1993
- United States v. MazurieSupreme Court of the United States · 1975
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
9 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Saratoga County Chamber of Commerce, Inc. v. PatakiNew York Court of Appeals · 2003
- KG Urban Enterprises, LLC v. PatrickCourt of Appeals for the First Circuit · 2012
- Freedom Holdings Inc. v. SpitzerCourt of Appeals for the Second Circuit · 2004
- City of New York v. Milhelm Attea & Bros., Inc.District Court, E.D. New York · 2008
- Greene v. Commissioner of the Minnesota Department of Human ServicesSupreme Court of Minnesota · 2008
20 more not listed; retrieve them via the Exa API.