Second Circuit Opening Briefs in Oneida v. Paterson Tax Case

Here:

Oneida Opening Brief

Seneca Nation Opening Brief

Cayuga Intervenor Brief

St Regis Opening Brief

Unkechauge Opening Brief

N.Y. Opening Brief

Akwesasne Convenience Store Assn Amicus Brief

01 City of New York Amicus Brief

New York Association of Convenience Stores Amicus Brief

 

Second Circuit Certifies Questions of Indian Taxation to N.Y. Court of Appeals

Here is the opinion in City of New York v. Golden Feather Smokeshop: City of New York v Golden Feather

Here are the questions certified:

(1) Does N.Y. Tax Law § 471-e, either by itself or in combination with the provisions of § 471, impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?

(2) If the answer to Question 1 is “no,” does N.Y. Tax Law § 471 alone impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?

False Advertising Claim against Tribal Smokeshop

In Gristede Foods v. Unkechauge Nation/Shinnecock Trading Post, the district court refused to dismiss a Lanham Act claim against a tribal retailer. The plaintiff alleges that the retailer promised tax-free sales, but didn’t deliver. This is the second motion to dismiss denied by the court.

gristede-v-unkechauge-dct-opinion

gristede-v-unkechauge-dct-opinion-nov-2007