1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 92 N.Y.2d
  5. 92 N.Y.2d 204 (1998)
 

CONVENIENCE STORES v. URBACH

92 N.Y.2d 204 (1998)

699 N.E.2d 904

677 N.Y.S.2d 280

In the Matter of New York Association of Convenience Stores et al., Respondents-Appellants, v. Michael H. Urbach, as Commissioner of the Department of Taxation and Finance of the State of New York, et al., Appellants-Respondents.

Court of Appeals of the State of New York.

Decided July 9, 1998.

Attorney(s) appearing for the Case

Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing, Barbara G. Billet and Peter H. Schiff of counsel), for appellants-respondents.

Crane, Kelley, Greene & Parente, Albany (David M. Cherubin and James B. Crane, II, of counsel), for respondents-appellants.

Michael J. Hutter, Albany, for Independent Petroleum Marketers of New York, amicus curiae.

Roland, Fogel, Koblenz & Petroccione, L. L. P., Albany (Emilio Petroccione and Usher Fogel of counsel), for Empire State Petroleum Association, Inc., amicus curiae.

Dorsey & Whitney, L. L. P., New York City (Patrick J. Feeley and Thomas J. Peckham of counsel), for Seneca Nation of Indians, amicus curiae.

Chief Judge KAYE and Judges BELLACOSA, SMITH, LEVINE and CIPARICK concur; Judge WESLEY taking no part.

TITONE, J.

The present appeal represents yet another chapter in the long-standing dispute over the enforcement of New York's cigarette and motor fuel taxes as applied to sales made on Indian reservations located within the State. Having spent over a decade litigating its right to collect such taxes, the State Department of Taxation and Finance has recently changed course and adopted a policy of forbearance. This...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases