Milhelm Attea & Bros., Inc., Also Known as Milhem Attea & Brothers, Inc., Appellant,
v.
Department of Taxation and Finance of the State of New York et al., Respondents.
Elias H. Attea, Jr., Appellant,
v.
James W. Wetzler, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued April 28, 1993.
Decided June 10, 1993.
Attorney(s) appearing for the Case
Zdarsky, Sawicki & Agostinelli, Buffalo (Joseph E. Zdarsky, Guy J. Agostinelli and Gerald T. Walsh of counsel), and Williams, Stevens, McCarville & Frizzell, P. C., Buffalo (Timothy M. O'Mara of counsel), for appellants in the two above-entitled actions.
Robert Abrams, Attorney-General, Albany (Lew A. Millenbach, Jerry Boone and Peter H. Schiff of counsel), for respondents in the two above-entitled actions.
Block & Colucci, P. C., Buffalo (Joseph F. Crangle of counsel), for Seneca Nation of Indians' Honor Indian Treaties Supporters Tribal Council Committee and others, amici curiae.
Sonosky, Chambers, Sachse & Endreson, of the District of Columbia Bar, admitted pro hac vice (Douglas B. L. Endreson and Anne D. Noto of counsel), and Hagerty & Brady, Buffalo (Michael A. Brady of counsel), for the Seneca Nation of Indians, amicus curiae.
Hodgson, Russ, Andrews, Woods & Goodyear, Albany (Robert D. Plattner of counsel), for the Independent Petroleum Marketers of New York and another, amici curiae.
Zapruder & Odell, of the District of Columbia Bar, admitted pro hac vice (Bradley S. Waterman and Samuel M. Maruca of counsel), for the Saint Regis Mohawk Tribe and another, amici curiae.
Roland, Fogel, Koblenz & Carr, Albany (Emilio Petroccione and Usher Fogel of counsel), for Empire State Petroleum Association, Inc., amicus curiae.
Chief Judge KAYE and Judges TITONE, HANCOCK, JR., BELLACOSA and SMITH concur.
Court of Appeals of the State of New York.
SIMONS, J.
This appeal requires the Court to assess the validity of tax regulations applicable to cigarette sales made on Indian reservations located in New York State. Although the challenged regulations are designed to prevent the avoidance of State taxes by non-Indians who purchase untaxed cigarettes from Indian retailers, and the incidence of the sales tax is intended...
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