Split Eighth Circuit Panel Rules against Fond du Lac Member on Income Tax

Here is the opinion in Fond du Lac Band of Lake Superior Chippewa v. Frans: CA8 opinion in Fond du Lac.

From the court’s syllabus:

Minnesota’s act in taxing a Band member’s pension, earned in Ohio, but received on the reservation, did not violate due process as the member’s Minnesota citizenship created a constitutional nexus for the taxation. Judge Murphy, dissenting.

And the briefs:

Fond du Lac Opening Brief.

Minnesota Brief