ONEIDA NATION OF NEW YORK v. CUOMO

Docket Nos. 10-4265(L), 10-4272(con), 10-4598(con), 10-4758(con), 10-4477(XAP), 10-4976(XAP), 10-4981(XAP).

645 F.3d 154 (2011)

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.

Decided: May 9, 2011.


Attorney(s) appearing for the Case

Riyaz A. Kanji ( Cory J. Albright , Zach Welcker , Kanji & Katzen, PLLC; Christopher Karns , Owen Herne , Seneca Nation of Indians Department of Justice, Salamanca, NY; Carol E. Heckman , Jeffrey A. Wadsworth , David T. Archer , Harter Secrest & Emery LLP, Buffalo, NY, on the brief), Kanji & Katzen, PLLC, Ann Arbor, MI, for Plaintiff-Appellee-Cross-Appellant Seneca Nation of Indians.

David W. Debruin ( Scott B. Wilkens , Joshua M. Segal , Jenner & Block, LLP; Daniel French , Lee Alcott , French-Alcott, PLLC, Syracuse, NY, on the brief), Jenner & Block, LLP, Washington, D.C., for Intervenor-Appellant Cayuga Indian Nation of New York.

James M. Wicks ( George C. Pratt , Hillary A. Frommer , Farrell Fritz, P.C.; James F. Simermeyer , New York, NY, on the brief), Farrell Fritz, P.C., Uniondale, NY, for Plaintiff-Appellee-Cross-Appellant Unkechauge Indian Nation.

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 R. Smith ( R. Miles Clark , Zuckerman Spaeder, LLP; Peter D. Carmen , Meghan Murphy Beakman , Oneida Nation Legal Department, Verona, NY; Daniel F. Katz , Dennis M. Black , Williams & Connolly, LLP, Washington D.C., on the brief), Zuckerman Spaeder LLP, Washington, D.C., for Plaintiff-Appellee Oneida Nation of New York.

Andrew D. Bing ( Eric T. Schneiderman , Attorney General of the State of New York, Barbara D. Underwood , Solicitor General, Alison J. Nathan , Special Counsel to the Solicitor General, Steven C. Wu , Assistant Solicitor General, on the brief), Deputy Solicitor General, for Defendants-Appellants Andrew M. Cuomo , Thomas H. Mattox , Richard Ernst , and Defendant-Appellant-Cross-Appellee John Melville.

Michael T. Feeley ( Lisa A. Coppola , on the brief), Rupp, Baase, Pfalzgraf, Cunningham & Coppola LLC, Buffalo, NY, for Amicus Curiae Akwesasne Convenience Store Association.

Michael A. Cardozo ( Eric Proshansky , Aaron M. Bloom , William H. Miller , on the brief), Corporation Counsel of the City of New York, New York, NY, for Amicus Curiae the City of New York.

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.


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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