MATTER OF GEORGE v. TAX APPEALS TRIBUNAL


155 A.D.2d 784 (1989)

In the Matter of Mark D. George et al., Petitioners, v. Tax Appeals Tribunal et al., Respondents

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

November 16, 1989


Weiss, J.

In this CPLR article 78 proceeding seeking judicial review of a determination of respondent Tax Appeals Tribunal, the sole issue is whether an American Indian who is a member of the Onondaga Indian Nation is exempt from taxation by New York upon his personal income which was earned while he lived and worked off the Onondaga Reservation. We think not and, accordingly, confirm the determination.

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