Category Archives: taxation

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.

Here: Opening Brief Lower court materials here.

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

Summary Judgment Motions in Agua Caliente Tax Dispute

Here are the materials in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.): 144 Agua Caliente Motion 149-1 Desert Water Agency Motion 150 County Motion 153 Agua Caliente Reply 155 County Reply 156 Desert Water Agency Reply … Continue reading

Posted in Author: Matthew L.M. Fletcher, Research, taxation | Tagged , , | 2 Comments

Updates in Comenout Litigation

Here are the materials in Comenout v. Pierce County Superior Court (W.D. Wash.): 46 Motion to File Third Amended Complaint and PI 49 Motion for Sanctions 53 State Response to 46 54 US Response to 46 58 Reply in Support of … Continue reading

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

Federal Court Holds UPS Liable for Transporting Indian Smokes

Here is the 200+ page order in State of New York v. United Parcel Service (S.D. N.Y.): 526 DCT Order Prior post here.

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