Category Archives: taxation

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

Supreme Court –Merits Stage Joint Appendix Petitioner’s Brief –Cert Stage Cert Petition Cougar Den Cert Opp Reply SG Brief supplemental brief for respondent in response to brief of us solicitor general Washington Supreme Court Here is the opinion in Cougar Den … Continue reading

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

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 , , , | Leave a comment

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 , , | Leave a comment

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 , , ,

D.C. Circuit Rejects HCI Tax Recordkeeping Immunity Claim

Here is the opinion in Ho-Chunk, Inc. v. Sessions. Briefs here.

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

SCOTUS Grants Cougar Den Tax Case; Denies Shingle Springs Gaming and Wind River Reservation Boundaries Cases; Issues CVSG in Ute Tribal Court Jurisdiction Matter

Here is today’s order list. Here are the materials in the Cougar Den matter. Here are the materials in the Shingle Springs matter. Here are the materials in the Wind River matter. Here are the materials in the Ute Tribe … Continue reading

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

Post-Trial Briefs in Tulalip Tribes v. Washington [Quil Ceda]

Here are the post-trial briefs in Tulalip Tribes v. State of Washington (W.D. Wash.): stateposttrialbrief tulalipposttrialbrief Case tag here.

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

NY Court of Appeals Affirms State Tax Collection Powers over Indian Retailers

Here is the opinion in White v. Scheiderman. Briefs: record on appeal native outlet motion for leave to appeal appellant brief seneca nation amicus brief cayuga nation amicus brief state appellee brief state response to tribal amici reply brief

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

Eleventh Circuit Rules Against Miccosukee Tribe and Sally Jim over Taxes

Here is the opinion in United States v. Jim. Briefs here.

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