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UNKECHAUGE INDIAN NATION v. PATERSON

Nos. 10-CV-711A, 10-CV-811A.

752 F.Supp.2d 320 (2010)

UNKECHAUGE INDIAN NATION, Plaintiff, v. David PATERSON, Governor of the State of New York, Jamie Woodward, Acting Commissioner, New York State Department of Taxation and Finance, William Comiskey, Deputy Commissioner, Office of Tax Enforcement, New York State Department of Taxation and Finance, John Melville, Acting Superintendent, New York State Police, each in his or her official capacity, Defendants. St. Regis Mohawk Tribe, Plaintiff, v. David Paterson, Governor of the State of New York, Jamie Woodward, Acting Commissioner, New York State Department of Taxation and Finance, William Comiskey, Deputy Commissioner, Office of Tax Enforcement, New York State Department of Taxation and Finance, John Melville, Acting Superintendent, New York State Police, each in his or her official capacity, Defendants.

United States District Court, W.D. New York.

November 9, 2010.

Attorney(s) appearing for the Case

James F. Simermeyer , Kelly Paul Peters , Law Offices of James F. Simermeyer, P.C., New York, NY, Margaret A. Murphy , Hamburg, NY, Marsha K. Schmidt , Michael L. Roy , Hobbs Straus Dean & Walker, LLP, Washington, DC, for Plaintiff.

Andrew D. Bing , Office of the New York State Attorney General, Robert W. Gibbon , New York State Association of Counties, David B. Roberts , Attorney General of the State of New York, Albany, NY, Darren Longo , NYS Attorney General's Office, Richard T. Sullivan , Harris Beach LLP, Buffalo, NY, Mark R. Uba , Williamsville, NY, Patrick J. McKenna , American Cancer Society, Loudonville, NY, for Defendants.

Decision and Order

RICHARD J. ARCARA, District Judge.

INTRODUCTION

Currently before this Court are motions by the St. Regis Mohawk Tribe ("Mohawk Tribe" or "Tribe") and the Unkechauge Indian Nation ("Unkechauge Nation" or "Nation") for a preliminary injunction enjoining the implementation of certain amendments to the New York State tax law relating to the taxation of cigarettes sold by reservation retailers. In addition, the Unkechauge Nation...

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