Cayuga Nation V. Gould - Decision Part III

November 25th, 2008: Two Cayuga Indian Nation-owned cigarette shops (Lakeside Trading in Seneca Falls & Union Springs), were raided by officials from the Cayuga County and Seneca County Sheriff's Department.

December 9th, 2008: Judge rules in favor of Cayuga and Seneca counties, supporting their right to pursue a tax evasion investigation against the Cayuga Nation. (Click here for decision)

January 21st, 2009: Appellate court issues preliminary injunction preventing tax evasion investigation from going forward until appeal is heard.

February 18th, 2009: Judge says Cayuga Nation cannot sell cigarettes until appeals court rules on legality of Indian Nation selling cigarettes.

April 3rd, 2009: Appeals court hears arguments on whether criminal tax evasion investigation is legal.

July 10th, 2009: Court rules Cayugas can sell cigarettes.

July 13th, 2009: Cayuga Nation presents settlement offer to Cayuga and Seneca counties. Cayugas offered to pay legal fees for both counties and would not pursue a lawsuit if both counties dropped their pursuit of an investigation. The next day, both counties rejected the offer.

August 27th, 2009: Cigarettes seized in raid will not be returned to Cayuga Nation because they are part of an ongoing investigation, a judge rules.

October 2nd, 2009: State appellate court rules counties can take case to state's highest court.

March 25th, 2010: State Court of Appeals hears arguments from both sides in case.

May 11th, 2010: Court of Appeals, rules Cayuga Nation cannot face criminal tax evasion charges and says state should institute system to separate sales to natives from sales to non-natives. (Note: Judges in majority decision also ruled that the Cayugas' stores are located on qualified reservations according to the federal government and the state's tax law.) Click here for full-decision:

Cayuga Nation V. Gould - Decision Part III

Legal Timeline of Case: