PIERCE v. STATE TAX COMM.


29 A.D.2d 124 (1968)

Andrew Pierce, Doing Business as Andrew Pierce Trading Post, Respondent, v. State Tax Commission of the State of New York, Appellant

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

January 11, 1968.


Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Julius L. Sackman and Ruth Kessler Toch of counsel), for appellant.

Omar Z. Ghobashy for respondent.

BASTOW, J. P., GOLDMAN, DEL VECCHIO and MARSH, JJ., concur.


HENRY, J.

Defendant appeals from an order of Onondaga Special Term, which denied its motion for summary judgment and granted summary judgment to plaintiff, declaring that he is not subject to the Sales and Compensating Use Taxes imposed by articles 28 and 29 of the Tax Law.

Appellant admits plaintiff's allegations that he is a North American Indian in tribal relations, a member of the Onondaga Nation...

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