MILHELM ATTEA & BROS., INC. v. DEP'T OF TAXATION & FIN. OF THE STATE OF NEW YORK


84 N.Y.2d 851 (1994)

642 N.E.2d 319

618 N.Y.S.2d 1

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.

Decided September 22, 1994.


Attorney(s) appearing for the Case

Zdarsky, Sawicki & Agostinelli, Buffalo (Joseph E. Zdarsky of counsel), for Milhelm Attea & Bros., Inc., appellant.

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

G. Oliver Koppell, Attorney-General, Albany (Lew A. Millenbach, Jerry Boone and Peter H. Schiff of counsel), for respondents.

Block & Colucci, P. C., Buffalo (Joseph F. Crangle of counsel), for Seneca Nation of Indians' Honor Indian Treaties Supporters Tribal Council Committee and another, amici curiae.

Zapruder & Odell (Bradley S. Waterman of the District of Columbia Bar, admitted pro hac vice, of counsel), for the Saint Regis Mohawk Tribe and another, amici curiae.

Roland, Fogel, Koblenz & Carr, Albany (Usher Fogel of counsel), for Empire State Petroleum Association, Inc., amicus curiae.

Hodgson, Russ, Andrews, Woods & Goodyear, Albany (Robert D. Plattner of counsel), for Independent Petroleum Marketers of New York, Inc. and another, amici curiae.

Concur: Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH and CIPARICK. Taking no part: Judge LEVINE.


Upon reargument, following remand by the Supreme Court of the United States, order affirmed...

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