Category Archives: taxation

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 , , , , , | Leave a comment

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 , , , , , | Leave a comment

SG Recommends Grant in Washington State Dept. of Licensing v. Cougar Den Inc.

Here: SG Brief Update (5-30-18): supplemental brief for respondent in response to brief of us solicitor general Here are the materials in Washington State Dept. of Licensing v. Cougar Den Inc.

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

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 , ,

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 , , ,

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

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 , ,

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.

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

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 , ,

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 , , ,