ATTEA & BROS v. TAXATION DEPT


164 A.D.2d 300 (1990)

Milhelm Attea & Brothers, Inc., Also Known as Milhem Attea & Brothers, Inc., Respondent, v. Department of Taxation and Finance of the State of New York et al., Appellants. (And Another Related Action.)

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

December 6, 1990


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Lew A. Millenbach and Peter H. Schiff of counsel), for appellants.

Kavinoky & Cook (Joseph E. Zdarsky, Guy J. Agostinelli and Gerald T. Walsh of counsel), for Milhelm Attea & Brothers, Inc., respondent.

Williams, Stevens, McCarville & Frizzell, P. C. (Timothy M. O'Mara of counsel), for Elias H. Attea, Jr., respondent.

WEISS, J. P., LEVINE, MERCURE and HARVEY, JJ., concur.


MIKOLL, J.

Plaintiff in action No. 1, Milhelm Attea & Brothers, Inc. (hereinafter Attea Brothers), a wholesale dealer of cigarettes licensed under Tax Law § 480, is a New York corporation with its principal place of business in Erie County. Almost 75% of its sales are to Indians on Indian reservations in New York. Plaintiff in action No. 2, Elias H. Attea, Jr., also sells cigarettes wholesale to Indians...

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