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STATE TAX COMM. v. BARNES

14 Misc.2d 311 (1958)

State Tax Commission, Plaintiff, v. W. L. Barnes et al., Defendants.

County Court, Franklin County.

October 17, 1958.

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Paxton Blair and Julius L. Sackman of counsel), for plaintiff.

Arthur B. Hart and William H. Quimby, Jr., for defendants.

ELLSWORTH N. LAWRENCE, J.

The question presented here is whether New York State may impose and collect income taxes from St. Regis Indians. The income in question was derived from wages.

Appropriate sections of the Tax Law (Tax Law, §§ 350-351) apply to all residents of New York. The Indians involved are all residents of the State, although they actually reside on the St. Regis Indian Reservation...

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