Buffalo law firm focusing on all aspects of commercial law
Department of Taxation and Finance of New York v. Milhem Attea & Bros., Inc. et al
| Matter Name: | Department of Taxation and Finance of New York v. Milhem Attea & Bros., Inc. et al |
| Client Name: | Milhem Attea & Bros., Inc. |
| Case Summary: | Cigarette wholesaler doing business on Indian reservation brought an action to enjoin the enforcement of state tax laws and regulation of cigarettes sold on Indian reservations. The New York Supreme Court and New York Court of Appeals held that plaintiff was entitled to an injunction. The United States Supreme Court reversed the New York Court of Appeals and held that the federal Indian trader laws did not pre‑empt all state regulation or collection of lawful state taxes and that the state’s quota system and exemption certificates did not impose an excessive burden on Indian traders. |
| Date of Decision | June 13, 1994 |
| Practice Area | Indian Law, Litigation |