District Court, N.D. New York February 28, 1996, No. 95-CV-1508 (In re of 17,325 Liters of Liquor)

MEMORANDUM, DECISION AND ORDER

McAVOY, Chief Judge.

Allegedly pursuant to New York Tax Law § 1845, the New York State Department of Taxation and Finance (the “Department”) commenced an action in New York Supreme Court, County of Clinton, to confirm the seizure of a tractor-trailer and 17,325 liters of liquor. Claimants to the seized property include the Tribal Council of the St.