Majority
p. 851[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
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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 OF THE COURT
Upon reargument, following remand by the Supreme Court of the United States, order affirmed, with costs.
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Concur: Chief Judge Kaye and Judges Simons, Titone, Bellacosa, Smith and Ciparick. Taking no part: Judge Levine.