Local officials have asked the U.S. Supreme Court whether federal law was properly interpreted in a decision that held parcels of land recently purchased by a successor to the Cayuga Indian Nation are exempt from New York cigarette tax after two hundred years of non-Indian ownership. The New York Court of Appeals held that the parcels of aboriginal land that were reacquired constituted “qualified reservation” property. (TAXDAY, 2010/05/14, S.26)
Subscribers can view the petition.
Gould v. Cayuga Indian Nation of New York, U.S. Supreme Court, Dkt. 10-206, petition for certiorari filed August 9, 2010