Category Archives: taxation

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

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

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

Here: King Mountain Opening Brief US Brief

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

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.

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

Federal Court Holds Contraband Cigarettes Trafficking Act Requirements Apply to Tribal Corporations

Here are the materials in Ho-Chunk Inc. v. Sessions (D.D.C.): 7 US Motion for Summary J 11-3 HCI Cross Motion 14 US Reply 16 HCI Reply 17 HCI Supplemental Brief 18 US Response to 17 20 HCI Reply in Support … Continue reading

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

DOI Consultation Notice on DOI Reorganization

Download(PDF): Tribal Listening Sessions on E.O. 13871: Reorganization of the Executive Branch Acting Assistant Secretary for Indian Affairs, Michael S. Black, invites Tribal leaders to attend one of the listed listening sessions to provide input on improving “efficiency, effectiveness, and accountability” … Continue reading

Posted in Announcements, Author: Sarah Donnelly, Congress, cultural resources, economic development, Environmental, federal recognition, fee to trust, gaming, ICWA, IGRA, Indian Act, Indian gaming, Inland Hunting and Fishing, Land Claim Negotiations, Legislation, NAGPRA, public comments, Regulations, taxation, TLOA, treaty rights, trust relationship, water rights | Tagged | Leave a comment

Federal Court Dismisses Claims against Individual Federal Defendants in Indian Tax Case

Here are the new materials in Comenout v. Pierce County Superior Court (W.D. Wash.): 65 Motion to Dismiss 68 Response 69 Reply 70 DCT Order Tag for prior posts here.

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

W.D. of New York Dismisses Seneca County’s Counterclaims in Tax Foreclosure Suit

Download briefs and order in the matter of Cayuga Indian Nation of New York v. Seneca County, New York, 11-cv-06004 (May 2, 2017): Doc. 39-1 – Plaintiff’s Memorandum of Law in Support of Motion to Dismiss Defendant’s Counterclaim Doc. 40 – … Continue reading

Posted in Author: Sarah Donnelly, Research, taxation | Tagged , | Leave a comment

Ninth Circuit Materials in United States v. King Mountain Tobacco Co. (Nos. 14-36055, 16-35607)

Here: Opening Brief Lower court materials here.

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