Category Archives: taxation

NCAI Amicus Brief in South Dakota v. Wayfair, Inc.

Here: NCAI Amicus Brief in South Dakota v. Wayfair

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

United States Tax Court Holds Income Earned from Seneca Lands is Taxable

Here is the opinion in Perkins v. Commissioner: Opinion

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

IRS Advance Notices for Indian Taxpayers and Alaska Native Settlement Funds

Here: IRS Advance Notices

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

D.C. Circuit Briefs in Ho-Chunk Inc. v. Sessions

Here: Opening Brief Answer Brief Reply Brief

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

Ninth Circuit Briefs in Agua Caliente Band of Cahuilla Indians v. Riverside County

Here: Opening Brief  NCAI  Amicus Brief  NITA Brief of Amicus Curiae Lower court materials here.

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Wisc. Court of Appeals Affirms Dismissal of DNR Claims

Here are the materials in the matter of Wisconsin Department of Natural Resources v. Timber and Wood Products Located in Sawyer County et al, 2017AP181 (Dec. 19, 2017): Brief of Plaintiff-Appellant Wisconsin Department of Natural Resources Response Brief of Defendants-Respondents … Continue reading

Posted in Author: Sarah Donnelly, economic development, Research, sovereign immunity, taxation | Tagged , , | Leave a comment

Update in Comenout Litigation II

Here are updated materials in Comenout v. Pittman (formerly Comenout v. Pierce County Superior Court) (W.D. Wash.): 70 DCT order dismissing complaint 77 DCT order granting motion to file amended complaint 103 state official motion to dismiss 105 opposition 108 … Continue reading

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

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

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

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