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CAYUGA INDIAN NATION v. GOULD

No. 74

14 N.Y.3d 614 (2010)

930 N.E.2d 233

904 N.Y.S.2d 312

CAYUGA INDIAN NATION OF NEW YORK, Respondent, v. DAVID S. GOULD, as Cayuga County Sheriff, et al., Appellants.

Court of Appeals of New York.

Decided May 11, 2010.

Attorney(s) appearing for the Case

Harris Beach PLLC, Pittsford ( Philip G. Spellane , Karl J. Sleight , Daniel J. Moore , Russell E. Maines , James P. Nonkes and Joan P. Sullivan of counsel), for appellants.

Jenner & Block LLP ( David W. DeBruin , of the District of Columbia bar, admitted pro hac vice, Joshua M. Segal , David Z. Moskowitz and Matthew E. Price of counsel) and French-Alcott, PLLC, Syracuse ( Daniel J. French and Lee Alcott of counsel), for respondent.

Andrew M. Cuomo , Attorney General, Albany ( Barbara D. Underwood , Andrew D. Bing and Rajit S. Dosanjh of counsel), for State of New York, amicus curiae.

Ignacia S. Moreno , Assistant Attorney General, Washington, D.C., Charles R. Scott and Kathryn E. Kovacs for United States of America, amicus curiae.

Kathleen B. Hogan , District Attorney, White Plains ( Anthony J. Servino , John J. Carmody and Morrie Kleinbart of counsel), for District Attorneys Association of New York State, amicus curiae.

Robert Odawi Porter , Salamanca, Christopher Karns and Kanji & Katzen, PLLC, Seattle, Washington ( Riyaz A. Kanji and Cory J. Albright of counsel), for Seneca Nation of Indians, amicus curiae.

Stephen J. Acquario , General Counsel, New York State Association of Counties, Albany, Robert W. Gibbon and Jeffrey D. Klein for New York State Association of Counties and another, amici curiae.

Patrick McKenna , General Counsel, American Cancer Society, Eastern Division, Inc., Albany, and Schnader Harrison Segal & Lewis LLP, New York City ( Bruce Strikowsky and Allison N. Fihma of counsel), for American Cancer Society, amicus curiae.

Michael A. Cardozo , Corporation Counsel, New York City ( Stephen J. McGrath , Victoria Scalzo , Eric Proshansky and William H. Miller of counsel), for City of New York, amicus curiae.

Margaret A. Murphy , Hamburg, for Day Wholesale, Inc., amicus curiae.

Chief Judge LIPPMAN and Judges CIPARICK and JONES concur with Judge GRAFFEO; Judge PIGOTT dissents and votes to reverse in a separate opinion in which Judges READ and SMITH concur.

OPINION OF THE COURT

GRAFFEO, J.

In this appeal involving a dispute between law enforcement authorities and the Cayuga Indian Nation concerning the collection of cigarette sales taxes, two principal issues are presented. The first is whether the Cayuga Indian Nation was entitled to a declaration that two convenience stores it operates in Central New York are located on "qualified reservation" property within...

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