Case Name: Milhelm Attea & Bros., Inc., Also Known as Milhem Attea & Brothers, Inc., Appellant, v. Department of Taxation and Finance of the State of New York et al., Respondents; Elias H. Attea, Jr., Appellant, v. James W. Wetzler, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1994-09-22
Citations: 84 N.Y.2d 851
Docket Number: 
Parties: Milhelm Attea & Bros., Inc., Also Known as Milhem Attea & Brothers, Inc., Appellant, v Department of Taxation and Finance of the State of New York et al., Respondents. Elias H. Attea, Jr., Appellant, v James W. Wetzler, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents.
Judges: 
Reporter: New York Reports
Volume: 84
Pages: 851–854

Head Matter:
[642 NE2d 319, 618 NYS2d 1]
Milhelm Attea & Bros., Inc., Also Known as Milhem Attea & Brothers, Inc., Appellant, v Department of Taxation and Finance of the State of New York et al., Respondents. Elias H. Attea, Jr., Appellant, v James W. Wetzler, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents.
Decided September 22, 1994
APPEARANCES OF COUNSEL
Zdarsky, Sawicki & Agostinelli, Buffalo (Joseph E. Zdarsky of counsel), for Milhelm Attea & Bros., Inc., appellant.
Williams, Stevens, McCarville & Frizzell, P. C., Buffalo (Timothy M. O’Mara of counsel), for Elias H. Attea, Jr., 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’ Honor Indian Treaties Supporters Tribal Council Committee and another, amici curiae.
Zapruder & Odell (Bradley S. Waterman of the District of Columbia Bar, admitted pro hac vice, of counsel), for the Saint Regis Mohawk Tribe and another, amici curiae.
Roland, Fogel, Koblenz & Carr, Albany (Usher Fogel of counsel), for Empire State Petroleum Association, Inc., amicus curiae.
Hodgson, Russ, Andrews, Woods & Goodyear, Albany (Robert D. Plattner of counsel), for Independent Petroleum Marketers of New York, Inc. and another, amici curiae.

Opinion:
OPINION OF THE COURT
Upon reargument, following remand by the Supreme Court of the United States, order affirmed, with costs.
Concur: Chief Judge Kaye and Judges Simons, Titone, Bellacosa, Smith and Ciparick. Taking no part: Judge Levine.