Here is the cert petition in Smith v. Shulman, a tax case — Smith v Shulman Cert Petition
I. Whether a “rebate” to a reservation Indian is income?
II. Whether a District Court is barred by statute from exercising subject matter jurisdiction, when an Indian treaty provides a free trade right and a procedural dispute resolution right?
III. Whether this Court should overturn The Cherokee Nation v. The State of Georgia, 30 U.S. 1 (1831)insofar as the case provides the legal underpinning of United States’ jurisdiction over Indian reservations, where this Court interpreted the Commerce Clause language of “with” to mean “over” and found Indian tribes to be “domestic dependent nations” rather than “foreign nations,” an error in Constitutional interpretation and a historical wrong against Native Americans?