ONEIDA NATION OF NEW YORK, Plaintiff-Appellee,
Seneca Nation of Indians, St. Regis Mohawk Tribe, Unkechauge Indian Nation, Plaintiffs-Appellees-Cross-Appellants,
v.
Andrew M. CUOMO, in his official capacity as Governor of New York, Thomas H. Mattox, in his official capacity as Acting Commissioner of the N.Y. Department of Taxation & Finance, Richard Ernst, in his official capacity as Deputy Commissioner for the Office of Tax Enforcement for the N.Y. Department of Taxation & Finance, Defendants-Appellants,
John Melville, in his official capacity as Acting Superintendent, New York State Police, Defendant-Appellant-Cross-Appellee,
Cayuga Indian Nation of New York, Intervenor-Appellant.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Michael L. Roy ( Marsha K. Schmidt , on the brief), Hobbs, Straus, Dean & Walker, LLP, Washington, D.C., for Plaintiff-Appellee-Cross-Appellant St. Regis Mohawk Tribe.
Michael T. Feeley ( Lisa A. Coppola , on the brief), Rupp, Baase, Pfalzgraf, Cunningham & Coppola LLC, Buffalo, NY, for Amicus Curiae Akwesasne Convenience Store Association.
Richard T. Sullivan , Harris Beach PLLC, Buffalo, NY, for Amicus Curiae New York Association of Convenience Stores.
Thomas G. Jackson ( Meagan A. Zapotocky , on the brief), Phillips Nizer, LLP, New York, NY, for Amicus Curiae New York State Association of Tobacco and Candy Distributors, Inc.*
Before: WESLEY, CHIN, and LOHIER, Circuit Judges.
United States Court of Appeals, Second Circuit.
WESLEY, Circuit Judge:
The Seneca Nation of Indians ("Seneca Nation"), Unkechauge Indian Nation ("Unkechauge Nation"), St. Regis Mohawk Tribe ("Mohawk Tribe"), Cayuga Indian Nation of New York ("Cayuga Nation"), and Oneida Nation of New York ("Oneida Nation") (collectively "Plaintiffs") seek to enjoin amendments to New York's tax law, which are designed to tax on-reservation cigarette sales to non-member purchasers. Plaintiffs argue that the amended tax law interferes...
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