UNKECHAUGE INDIAN NATION, et al., Plaintiffs,
v.
DAVID PATERSON, et al., Defendants.
ST. REGIS MOHAWK TRIBE, et al., Plaintiffs,
v.
DAVID A. PATERSON, et al., Defendants.
United States District Court, W.D. New York.https://leagle.com/images/logo.png
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, represented by Michael J. Russo , New York State Attorney General's Office, Darren Longo , NYS Attorney General's Office & David J. Sleight , Office of the Attorney General.
David A. Paterson, Governor, State of New York, in his official capacity, Jamie Woodward, Acting Commissioner, New York Department of Taxation and Finance, in her official capacity & William Comiskey, Office of Tax Enforcement, New York Department of Taxation and Finance, in his official capacity, Consol Defendants, represented by David B. Roberts , Attorney General of the State of New York Department of Law & Darren Longo , NYS Attorney General's Office.
New York Association of Convenience Stores, Consol Defendant, represented by Richard T. Sullivan , Harris Beach LLP.
City of New York City of New York, Amicus, represented by Mark R. Uba .
New York State Association of Counties, Amicus, represented by Robert W. Gibbon , New York State Association of Counties.
American Cancer Society, Consolidated Amicus: Cancer Action Network, American Cancer Society Eastern Division, American Legacy Foundation, American Lung Association, American Lung Association in New York, and Campaign for Tobacco-Free Kids, Amicus, represented by Patrick J. McKenna , American Cancer Society Eastern Division Incorporated.
New York Association of Convenience Stores, Movant, represented by Richard T. Sullivan , Harris Beach LLP.
DECISION AND ORDER
FRANK P. GERACI, JR., Chief District Judge.
INTRODUCTION
In these two companion cases, Plaintiffs Unkechauge Indian Nation and St. Regis Mohawk Tribe challenge New York's laws relating to the taxation of cigarettes sold by reservation retailers to nonmembers. They raise several theories to challenge the validity...
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