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TAX & FIN. DEPT. v. ST. REGIS

161 Misc.2d 383 (1994)

613 N.Y.S.2d 833

New York State Department of Taxation and Finance, Plaintiff, v. St. Regis Group (Mohawk Akwesasne Reservation) et al., Defendants. New York State Department of Taxation and Finance, Plaintiff, v. Wayne Stehlin et al., Defendants.

Supreme Court, St. Lawrence County.

May 13, 1994

Attorney(s) appearing for the Case

G. Oliver Koppell, Attorney-General (Anthony Gigliotti of counsel), and James Zaccaria for plaintiff. Pease & Willer (Daniel S. Pease and John M. Peebles of counsel), for St. Regis Group, defendant. Zdarsky, Sawicki & Agostinelli (Gerald T. Walsh of counsel), for Wayne Stehlin, defendant.

DAVID DEMAREST, J.

ST. REGIS GROUP

Facts:

On December 1, 1993, the New York State Police stopped a tractor trailer along Route 37 in the Town of Massena, New York, for an apparent violation of the truck mileage tax provisions under article 21 of the Tax Law. During the course of the officer's investigation, the driver indicated he was transporting liquor and provided the officer with...

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