Milhelm Attea & Brothers Inc., &c., Appellant, v. Department of Taxation and Finance of the State of New York et al., Respondents

84 N.Y.2d 851, 642 N.E.2d 319, 618 N.Y.S.2d 1 (1994).
September 22, 1994

3 No. 225 [1994 NY Int. 150] Decided September 22, 1994
This opinion is uncorrected and subject to revision before publication in the New York Reports.

Submitted by Joseph E. Zdarsky, for appellant Milhelm Attea & Bros.
Submitted by Timothy M. O'Mara, for appellant Elias H. Attea, Jr.
Submitted by Lew A. Millenbach, for respondents.
Seneca Nation of Indians; Empire State Petroleum Association, Inc.; and Saint Regis Mohawk Tribe, et al., amici curiae.

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Upon reargument, following remand by the Supreme Court of the United States, order affirmed with costs. Chief Judge Kaye and Judges Simons, Titone, Bellacosa, Smith and Ciparick concur. Judge Levine took no part.