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SNYDER v. WETZLER

84 N.Y.2d 941 (1994)

644 N.E.2d 1369

620 N.Y.S.2d 813

Barry E. Snyder, Sr., Doing Business as Seneca Hawk, Appellant, v. James W. Wetzler, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents.

Court of Appeals of the State of New York.

Decided December 1, 1994.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue (Timothy B. Dyk and Gregory G. Katsas, of the District of Columbia Bar, admitted pro hac vice, of counsel), and Toohey & Dowd, P. C., Lewiston (Timothy J. Toohey of counsel), for appellant.

G. Oliver Koppell, Attorney-General, Albany (Lew A. Millenbach, Jerry Boone and Peter H. Schiff of counsel), for respondents.

Block & Colucci, P. C., Buffalo (Joseph F. Crangle of counsel), for Seneca Nation of Indians and others, amici curiae.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH, LEVINE and CIPARICK concur.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

In this action for declaratory and injunctive relief, the issue is whether the State Department of Taxation and Finance may require plaintiff, an enrolled member of the Seneca Nation, to collect and remit sales, use and excise taxes on sales of cigarettes and motor fuel to non-Indian consumers at plaintiff's retail business on the Cattaraugus...

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