Category Archives: taxation

Update in KBIC Suit against Michigan Treasury Dept.

Here are the materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.): 99 state motion re state prosecutions 115 kb motion for protective order 126 kb motion for summary j re sales and use taxes 143 magistrate order granting … Continue reading

Posted in Author: Matthew L.M. Fletcher, Michigan Indian, Research, sovereign immunity, taxation | Tagged , , | Leave a comment

Federal Court Dismisses Seminole Challenge to Florida Utilities Tax

Here are the materials in Seminole Tribe of Florida v. Biegalski (S.D. Fla.): 10 Motion to Dismiss 18 Response 21 Reply 41 DCT Order

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Federal Court Issues Split Decision in Flandrea Santee Sioux — South Dakota Tax Dispute

Here are the materials in Flandreau Santee Sioux Tribe v. Gerlach (D. S.D.): 79 State Motion for Summary J 117 Flandreau Motion for Summary J 124 State Opposition 130 Flandreau Opposition 136 Flandreau Reply 154 DCT Order An excerpt: 1. The … Continue reading

Posted in Author: Matthew L.M. Fletcher, IGRA, Indian gaming, Research, taxation | Tagged , , , | Leave a comment

Ninth Circuit Affirms Dismissal of Counterclaims against Quinault Tribe

Here are the materials in Quinault Indian Nation v. Pearson. Opinion Opening Brief Answer Brief Reply The court’s syllabus: In an action brought by the Quinault Indian Nation alleging a scheme to defraud the Nation of cigarette taxes, the panel affirmed the … Continue reading

Posted in Author: Matthew L.M. Fletcher, economic development, Research, sovereign immunity, taxation | Tagged , , , | Leave a comment

National Intertribal Tax Alliance Conference (Sept. 12-14, 2017)

Here.

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Federal Court Holds Feds Cannot Tax Proceeds Derived Directly from Indian Lands

Here are the materials in Perkins v. United States (W.D.N.Y.): 9-1 Motion to Dismiss 12 Opposition 13 Reply 14 Magistrate R&R 15 US Objections 16 Perkins Objections 19 US Response 20 Perkins Response 21 US Reply 22 Perkins Reply 24 … Continue reading

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Ninth Circuit Briefs in United States v. King Mountain Tobacco Co. (No. 16-35956)

Here: King Mountain Opening Brief US Brief

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Keweenaw Bay Indian Community Tobacco Tax Claims against State to Proceed

Here are the materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.): 69 Motion for Judgment on Pleadings 73 KBIC Response 75 Reply 81 DCT Order

Posted in Author: Matthew L.M. Fletcher, Michigan Indian, Research, taxation, treaty rights | Tagged , , | Leave a comment

Cert Petition in Washington State Dept. of Licensing v. Cougar Den Inc.

Here: Cert Petition Questions presented: Whether the Yakama Treaty of 1855 creates a right for tribal members to avoid state taxes on off-reservation commercial activities that make use of public highways. Lower court materials here. UPDATE (8/23/17): Cougar Den Cert … Continue reading

Posted in Author: Matthew L.M. Fletcher, Research, Supreme Court, taxation, treaty rights | Tagged , , , | 1 Comment

Federal Court Allows Riverside County Possessory Interest Tax on Agua Caliente

Here is the order in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.): 163 DCT Order Briefs here.

Posted in Author: Matthew L.M. Fletcher, Regulations, Research, taxation | Tagged , , , | Leave a comment