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NEW YORK STATE DEP'T OF TAXATION & FIN. v. TYLER DISTRIBUTION CTRS., INC.

225 A.D.2d 936 (1996)

639 N.Y.S.2d 515

New York State Department of Taxation and Finance, Appellant, v. Tyler Distribution Centers, Inc., et al., Defendants, and Pine Partnership, Respondent. (And Eight Other Related Actions.)

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

March 14, 1996

Yesawich Jr., J.

Each of these forfeiture actions stems from the seizure, pursuant to Tax Law article 37, of a tractor-trailer and its cargo, a shipment of liquor en route to the Mohawk Akwesasne Reservation in St. Lawrence County. In each case, after the vehicle was stopped, it was ascertained, from the paperwork presented by the driver, that none of the parties associated with the shipment was registered as...

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