FingerLakes1.com Forums
Page 1 of 3 1 2 3 >
Topic Options
#1049255 --- 07/10/09 02:10 PM Cayugas Win Cigarette Case
newsman38 Offline
Senior Member

Registered: 03/21/01
Posts: 4947
Loc: Fourth Estate
SUPREME COURT OF THE STATE OF NEW YORK
Appellate Division, Fourth Judicial Department


CAYUGA INDIAN NATION OF NEW YORK,
PLAINTIFF-APPELLANT,
V
CAYUGA COUNTY SHERIFF DAVID S. GOULD AND
SENECA COUNTY SHERIFF JACK S. STENBERG,
DEFENDANTS-RESPONDENTS,
ET AL., DEFENDANTS.

OPINION AND ORDER

Appeal from a judgment (denominated order) of the Supreme Court,
Monroe County (Kenneth R. Fisher, J.), entered December 10, 2008 in an
action for, inter alia, a declaratory judgment. The judgment, inter
alia, denied the motion of plaintiff for summary judgment and granted
the cross motion of defendants Cayuga County Sheriff and Seneca County
Sheriff for summary judgment.

It is hereby ORDERED that the judgment so appealed from is
reversed on the law without costs, the motion is granted in part and
judgment is granted in favor of plaintiff as follows:

It is ADJUDGED and DECLARED that Tax Law § 471-e
exclusively governs the imposition of sales and excise taxes on cigarettes sold on a qualified reservation as that term
is defined in Tax Law § 470 (16) (a), and
It is further ADJUDGED and DECLARED that plaintiff’s
two stores in question are located within a qualified
reservation as that term is defined in Tax Law § 470 (16)
(a),
and the cross motion is denied and the declarations are vacated.

This appeal presents two primary substantive issues for our
consideration. First, we must determine whether Tax Law § 471-e (as
amended by L 2005, ch 61, part K, § 2; ch 63, part A, § 4) provides
the exclusive means by which to tax cigarette sales on an Indian
reservation to non-Indians or to Indians who are not members of that
nation or tribe where the reservation is located (hereafter, nonmember
Indians), or whether Tax Law § 471 provides an independent
basis for imposing a tax on such sales. Second, we must determine
whether plaintiff’s two convenience stores are located within a
“ ‘[q]ualified reservation’ ” as that term is defined in Tax Law § 470
(16) (a) (as amended by L 2005, ch 61, part K, § 1). We agree with
plaintiff with respect to both issues, i.e., that section 471-e is the
exclusive means for taxing such cigarette sales and that plaintiff’s
two stores are located within a qualified reservation. We therefore
conclude that the judgment of Supreme Court (Cayuga Indian Nation of
N.Y. v Gould, 21 Misc 3d 1142[A], 2008 NY Slip Op 52478[U]) should be
reversed.

Top
FingerLakes1.com
#1049258 --- 07/10/09 02:19 PM Re: Cayugas Win Cigarette Case [Re: newsman38]
Happy Birthday reilley Offline
Silver Member

Registered: 01/17/05
Posts: 11744
Loc: between here and there
WOW...
I am suprised really.
_________________________
remember the smile



Top
#1049260 --- 07/10/09 02:25 PM Re: Cayugas Win Cigarette Case [Re: newsman38]
BJ Radford Offline
Member

Registered: 03/30/09
Posts: 314
Loc: Geneva
Based on the Appellate Court's decision both LakeSide Trading stores are back selling cigarettes!!!!

Top
#1049306 --- 07/10/09 05:37 PM Re: Cayugas Win Cigarette Case [Re: BJ Radford]
Bonehead Offline
Senior Member

Registered: 04/09/04
Posts: 1978
Loc: My Mind
Originally Posted By: BJ Radford
Based on the Appellate Court's decision both LakeSide Trading stores are back selling cigarettes!!!!



LUV IT LUV IT...Where are they now BJ. Oh they must be crying. So this also means they gonna open them slots back up too right?
_________________________
Mark Emery,"Rather than negotiate meaningful resolutions, they risk having no resolution at all."

Top
#1049308 --- 07/10/09 05:44 PM Re: Cayugas Win Cigarette Case [Re: BJ Radford]
pixie Offline
Senior Member

Registered: 05/24/07
Posts: 1912
Loc: Romulus
big mistake we will soon regret .
_________________________
chemical / electrical engineer .

Top
#1049348 --- 07/10/09 08:21 PM Re: Cayugas Win Cigarette Case [Re: newsman38]
bluezone Offline
Diamond Member

Registered: 12/19/04
Posts: 32556
Loc: USA
Originally Posted By: newsman38
SUPREME COURT OF THE STATE OF NEW YORK
Appellate Division, Fourth Judicial Department


CAYUGA INDIAN NATION OF NEW YORK,
PLAINTIFF-APPELLANT,
V
CAYUGA COUNTY SHERIFF DAVID S. GOULD AND
SENECA COUNTY SHERIFF JACK S. STENBERG,
DEFENDANTS-RESPONDENTS,
ET AL., DEFENDANTS.

OPINION AND ORDER



Reservation?
Sherrill ruling.
_________________________
"OUR COUNTRY IS IN MOURNING, A SOLDIER DIED TODAY."

Top
#1049425 --- 07/11/09 03:49 AM Re: Cayugas Win Cigarette Case [Re: bluezone]
Scottie2Hottie Offline
Gold Member

Registered: 01/27/03
Posts: 16463
Loc: aka Brightside
_________________________
No Mullet...NO Glory!!

Top
#1049433 --- 07/11/09 04:02 AM Re: Cayugas Win Cigarette Case [Re: Scottie2Hottie]
justaxme Offline
Senior Member

Registered: 08/31/05
Posts: 2351
Loc: On top?
Everyone NY is leaving anyhow. They can have the dump. What a horrible state to live in and it will only get worse. Bunch of gutless professional lifetime politicians that have no clue and care only about themselves.
_________________________
I'm Justaxme, and I approved this message.

Top
#1049436 --- 07/11/09 04:04 AM Re: Cayugas Win Cigarette Case [Re: justaxme]
Scottie2Hottie Offline
Gold Member

Registered: 01/27/03
Posts: 16463
Loc: aka Brightside
Everyone's leaving???? I am still here, all the forum poster's are here, and YOU are still here even though you have "threatened" to leave 10,000 times in the past 4 years \:\/
_________________________
No Mullet...NO Glory!!

Top
#1049482 --- 07/11/09 07:20 AM Re: Cayugas Win Cigarette Case [Re: Scottie2Hottie]
bluezone Offline
Diamond Member

Registered: 12/19/04
Posts: 32556
Loc: USA
Originally Posted By: Scottie2Hottie


You will need them for when NYS lays you off.
_________________________
"OUR COUNTRY IS IN MOURNING, A SOLDIER DIED TODAY."

Top
#1049520 --- 07/11/09 07:59 AM Re: Cayugas Win Cigarette Case [Re: bluezone]
sassyone Offline
Silver Member

Registered: 05/26/01
Posts: 11439
Loc: Seneca Falls,NY,
Unfortunately not everyone can afford to leave. So it will be up to the rest of us to either walk away from your house and evereything in it or circle the wagons and fight the n'juns. Gutless wonders is what the politicians are.

Top
#1049532 --- 07/11/09 08:16 AM Re: Cayugas Win Cigarette Case [Re: sassyone]
Scottie2Hottie Offline
Gold Member

Registered: 01/27/03
Posts: 16463
Loc: aka Brightside
Originally Posted By: sassyone
Unfortunately not everyone can afford to leave. So it will be up to the rest of us to either walk away from your house and evereything in it or circle the wagons and fight the n'juns. Gutless wonders is what the politicians are.




Nice Talk!! I think you misplaced something!

_________________________
No Mullet...NO Glory!!

Top
#1049540 --- 07/11/09 08:59 AM Re: Cayugas Win Cigarette Case [Re: Scottie2Hottie]
Gio Offline
Gold Member

Registered: 08/01/03
Posts: 16476
Loc: Cleveland
Very disappointed in this ruling.
_________________________
Sending out healing energy 24/7

Proud PT Posse Member - Evil Brain Minion since 2008 - Doc's Boy



Top
#1049541 --- 07/11/09 09:02 AM Re: Cayugas Win Cigarette Case [Re: Gio]
NYTwinsFan Offline
Senior Member

Registered: 03/27/08
Posts: 1405
Loc: Valiente Corazones Fantasma
I would appeal the decsion. The land was neither in trust, or a legal reservation at the time they were seized.

This seems pretty clear to me.
_________________________
NYPGR - Region 2
SAL - Squadron -366
AMF- Illegitimi non carborundum

Top
#1049552 --- 07/11/09 09:46 AM Re: Cayugas Win Cigarette Case [Re: NYTwinsFan]
Gio Offline
Gold Member

Registered: 08/01/03
Posts: 16476
Loc: Cleveland
I agree NYTwinsFan. I just dont understand why they(Cayugas) keep getting away with it....
_________________________
Sending out healing energy 24/7

Proud PT Posse Member - Evil Brain Minion since 2008 - Doc's Boy



Top
#1049561 --- 07/11/09 10:10 AM Re: Cayugas Win Cigarette Case [Re: Gio]
Ranger Offline
Diamond Member

Registered: 10/23/00
Posts: 25141
Loc: GOD's 1/2 acre
it's called "CASH" cold hard untracable "CASH"
_________________________
TRUTH HAS NO AGENDA

Top
#1049585 --- 07/11/09 11:12 AM Re: Cayugas Win Cigarette Case [Re: Ranger]
Gio Offline
Gold Member

Registered: 08/01/03
Posts: 16476
Loc: Cleveland
I know but I so do not want to believe it.
_________________________
Sending out healing energy 24/7

Proud PT Posse Member - Evil Brain Minion since 2008 - Doc's Boy



Top
#1049597 --- 07/11/09 12:05 PM Re: Cayugas Win Cigarette Case [Re: Gio]
Ranger Offline
Diamond Member

Registered: 10/23/00
Posts: 25141
Loc: GOD's 1/2 acre
It's unfortunate that the courts can't seem to understand, that there is no reservation in either Cayuga or Seneca, County. If there was, why would the indians be trying to get the land into trust. Where's the logic in this? The judges must understand that the indians are charging people close to the amount of tax that is supposed to be collected, yet, they don't remit it to the county or the State. They just pocket it, and then buy more land to not pay taxes on.

Non indians are supposed to be reporting what they purchace that they didn't pay tax on. Even tho they may have paid some of the purchace price that was supposed to be for tax. So if they now pay what they owe to the state, how are they saving money? Course they are not paying the State, so now they have become tax evaders. So by the indians selling these products, not only are they the cause of most of the problems, they are also promoting tax evasion. And to compound matters the customers of these places don't seem to care they are breaking the law. And then people wonder why this country is going to hell. There in shows the character in people, today. It just doesn't pay to be a law abiding citizen anymore.
_________________________
TRUTH HAS NO AGENDA

Top
#1049610 --- 07/11/09 12:49 PM Re: Cayugas Win Cigarette Case [Re: Ranger]
SilverFox Offline
Senior Member

Registered: 11/19/00
Posts: 6485
Loc: Waterloo
The SCOTUS 1994 ruling upheld the states' right to collect sales tax on sales to non-Indian or non-tribe members even on a reservation. 4 out of 5 state appellete judges might to wrong.
_________________________



Top
#1049636 --- 07/11/09 02:03 PM Re: Cayugas Win Cigarette Case [Re: SilverFox]
dcdjr Offline
Junior Member

Registered: 07/11/09
Posts: 4
Loc: ny usa
I'm not losing any sleep over this.A little bit of negotiating may have been the right path before getting all political on them and now suffering from the reprocutions.Maybe they learned something but I doubt it.

Top
Page 1 of 3 1 2 3 >