TAXATION DEPT. v. BRAMHILL


235 A.D.2d 75 (1997)

667 N.Y.S.2d 141

In the Matter of New York State Department of Taxation and Finance, Appellant, v. William A. Bramhall et al., Respondents. (Action No. 1.) In the Matter of New York State Department of Taxation and Finance, Appellant, v. Bruce K. Faddies et al., Respondents. (Action No. 2.)

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

July 25, 1997


Attorney(s) appearing for the Case

Dennis C. Vacco, Attorney-General, Buffalo (Peter Sullivan of counsel), for appellants.

Zdarsky, Sawicki & Agostinelli, Buffalo (Joseph Zdarsky of counsel), for Triple J's, respondent. (Action No. 1.)

Block & Colucci, P. C., Buffalo (Joseph Crangle of counsel), for Seneca Hawk, respondent. (Action No. 2.)

Toohey & Dowd, P. C., Lewiston (Timothy Toohey of counsel), for respondents. (Action Nos. 1 and 2.)

DENMAN, P. J., PINE, CALLAHAN and FALLON, JJ., concur.


BALIO, J.

On this appeal, we must determine whether Supreme Court erred in denying the motions of the New York State Department of Taxation and Finance (Department) to confirm the temporary seizures of motor fuel being transported to Indian retailers on the Cattaraugus Reservation of the Seneca Nation of Indians (Seneca Nation). In denying the motions, the court agreed with the contentions of respondents Seneca...

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