Department of Taxation and Finance of N. Y. v. Milhelm Attea & Bros., 512 U.S. 61, 18 (1994)

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78

DEPARTMENT OF TAXATION AND FINANCE OF N. Y. v. MILHELM ATTEA & BROS.

Opinion of the Court

cigarettes among reservation retailers would not necessarily threaten any harm to respondent wholesalers, whose main interest lies in selling the maximum number of cigarettes, however ultimately allocated.

Because we conclude that New York's cigarette tax enforcement regulations do not, on their face, violate the Indian Trader Statutes, the judgment of the New York Court of Appeals is reversed.

It is so ordered.

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