Legal Opinion
DeLoronde v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 23, 1988PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
This petition was brought pursuant to CPLR article 78 to challenge the seizure by the State Police on a highway in Essex County of a truck and its contents consisting of a large quantity of cigarettes. No cigarette tax stamps, evidencing the payment of the State cigarette tax (see, Tax Law § 473), were affixed to the merchandise. The petition alleges that petitioners Paul DeLoronde and Reginald Hill are enrolled status Iroquois Indians and that they entered into a business arrangement under which DeLoronde gave Hill some $44,000 to purchase cigarettes in North…
2Cases cited6 opinions
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- California State Board of Equalization v. Chemehuevi Indian TribeSupreme Court of the United States · 1986
- Am Knitwear v. Exp.-Imp.New York Court of Appeals · 1976
- Herzog Brothers Trucking, Inc. v. State Tax CommissionNew York Court of Appeals · 1987
- Schreck v. WymanAppellate Division of the Supreme Court of the State of New York · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
- Milhelm Attea & Bros. v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1990
- Orvis Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994