Appeals Involving Attorney Ethics and Cigarette Taxes on Indian Reservations - U.S. Second Circuit
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Appeals Involving Attorney Ethics and Cigarette Taxes on Indian Reservations

The Second Circuit decided one case concerning the intersection of federal Indian law and tax law, and another involving attorney discipline.

New York v. Golden Feather Smoke Shop, Inc., No. 09-3942, involved an appeal from a preliminary injunction prohibiting the sale of untaxed cigarettes other than to members of the Unkechauge Nation for their personal use.  The Second Circuit certified the following questions to the New York Court of Appeals:  1) Does N.Y. Tax Law section 471-e, either by itself or in combination with the provisions of section 471, impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation's nation or tribe?  2) If the answer to Question 1 is "no," does N.Y. Tax Law section 471 alone impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation's nation or tribe?

In In re: David Rodkin, No. 09-90133, the court vacated an attorney's admission to the Second Circuit bar, on the ground that the attorney made a material misrepresentation in his application for admission to the court's bar and failed to respond to a prior order directing him to show cause why his admission should not be vacated.

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