Category Archives: taxation

Federal Court Rules against Tulalip Tribes’ Quil Ceda in Tax Dispute with State of Washington

Here is the order in Tulalip Tribes v. State of Washington (W.D. Wash.): dct-order.pdf Prior posts here.

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

Federal Court Dismisses First Nations Business Constitutional Claims re: Connecticut Tobacco Directory

Here are the materials in Grand River Enterprises Six Nations LTD v. Sullivan (D. Conn.): 74 Second Amended Complaint 82-1 Connecticut Motion to Dismiss 86 Opposition 95 Reply 97 Surreply 100 DCT Order

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

California COA Allows Most State Law Claims against Indian Smokeshop under PL 280

Here is the opinion in People ex rel. Beccera v. Huber: A144214

Posted in Author: Matthew L.M. Fletcher, Criminal, Research, taxation | Tagged , , ,

Eighth Circuit Briefs in Flandreau Santee Sioux Tribe v. Gerlach

Here: Appellant Brief Appellee Brief Reply Brief Lower court materials here.

Posted in Author: Matthew L.M. Fletcher, IGRA, Research, taxation | Tagged , , ,

Eleventh Circuit Briefs in Seminole Tribe of Florida v. Biegalski

Here: Seminole Brief Florida Brief Lower court briefs here.

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

Background Materials in Washington State Department of Licensing v. Cougar Den, Inc.

Supreme Court –Merits Stage Joint Appendix Petitioner’s Brief SG Brief Respondent’s Brief Sacred Ground Legal Services Amicus Brief Yakama Nation Amicus Brief Nez Perce Tribe Amicus Brief NCAI Amicus Brief Reply Brief –Cert Stage Cert Petition Cougar Den Cert Opp … Continue reading

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

Ninth Circuit Rejects Treaty Defense in United States v. King Mountain Tobacco (Nos. 14-36055, 16-35607)

Here is the opinion. An excerpt: We affirm our longstanding rule that Indians—like all citizens—are subject to federal taxation unless expressly exempted by a treaty or congressional statute. Hoptowit, 709 F.2d at 566. In this case, neither the General Allotment Act nor the Treaty … Continue reading

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

Update II in KBIC Suit against Michigan Treasury

Here are the newest materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.): 152 state response to tribal motion for partial summary j 163 kbic reply in support of motion 200 motion for protective order 207 kbic response to … Continue reading

Posted in Author: Matthew L.M. Fletcher, Michigan Indian, Research, taxation | Tagged , ,

United States Attorney Initiates Forfeiture of Nearly 45,000 Cartons of HCI Smokes and other property

Here is the pleading captioned United States v. 2015 Dodge Ram 350 Truck (D. Neb.): complaint Update — here is the amended complaint now captioned United States v. 2005 Freightliner M2106 Box Truck (D. Neb.): amended complaint  

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

Federal Court Bars South Dakota from Collecting Taxes on Non-Indian Contractors Working on Tribal Casino Construction Project

Here are the materials in Flandreau Santee Sioux Tribe v. Sattgast (D.S.D.): 32 State Motion for Summary J 75 Flandreau Motion for Summary J 78 State Opposition 81 Flandreau Opposition 87 State Reply 89 Flandreau Reply 102 DCT Order

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