Department of Taxation and Finance of N. Y. v. Milhelm Attea & Bros.

PETITIONER: Department Of Taxation And Finance Of New York et al.
RESPONDENT: Milhelm Attea & Bros., Inc., et al.
LOCATION: Colorado Springs, Colorado

DOCKET NO.: 93-377
DECIDED BY: Rehnquist Court (1993-1994)
LOWER COURT: New York Court of Appeals

CITATION: 512 US 61 (1994)
ARGUED: Mar 23, 1994
DECIDED: Jun 13, 1994

ADVOCATES:
Beth S. Brinkmann - on behalf of the United States, supporting the Respondents
G. Oliver Koppell - on behalf of the Petitioners
Joseph E. Zdarsky - on behalf of the Respondents

Facts of the case

Question

Media for Department of Taxation and Finance of N. Y. v. Milhelm Attea & Bros.

Audio Transcription for Oral Argument - March 23, 1994 in Department of Taxation and Finance of N. Y. v. Milhelm Attea & Bros.

Audio Transcription for Opinion Announcement - June 13, 1994 in Department of Taxation and Finance of N. Y. v. Milhelm Attea & Bros.

John Paul Stevens:

The second case, Department of Taxation and Finance of New York against Milhelm Attea & Brothers Et. Al. comes to us form the Court of Appeals of the State of New York.

It involves the validity of a regulatory scheme adapted by New York for the purpose of preventing the evasion of taxes imposed on the sale of cigarets.

Members of Indian tribes who purchase cigarets on Indian reservations are exempt from the tax but non-Indians making purchases on the reservations are required to pay it.

The New York scheme imposes recordkeeping requirements and quotas on the wholesalers who sell untaxed cigarets to reservation Indians.

The legal question is whether that program is in conflict with federal statutes that govern trade with the Indians.

The Court of Appeals held the program invalid but for reasons there stated in the opinion filed with the Clerk, we come to a contrary conclusion and therefore, reverse the judgment of the Court of Appeals.