MATTER OF NEW YORK STATE DEP'T OF TAXATION & FIN. v. MacLEOD


168 A.D.2d 802 (1990)

In the Matter of New York State Department of Taxation and Finance, Appellant, v. Ray MacLeod et al., Respondents

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

December 20, 1990


Kane, J. P.

Respondent Ray MacLeod is a Canadian citizen licensed by the United States Government as an Indian trader pursuant to 25 USC § 261 et seq. In May 1989, MacLeod arranged for delivery of 8,000 gallons of motor fuel from Canada to the Oneida Indian Reservation located within New York. The fuel had been purchased from a Canadian exporter, respondent MacEwen Fuels, Ltd., and was to be delivered by an independent trucking contractor...

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