Category Archives: taxation

Cayuga Indian Nation Prevails in Tax Immunity Dispute with Seneca County

Here are the materials in the long-running Cayuga Indian Nation v. Seneca County (W.D. N.Y.): 58 Cayuga Motion for Summary Judgment 60-5 Seneca County MSJ 62 Cayuga Reply 67 Seneca County Reply 76 DCT Order Prior posts here.

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

Eleventh Circuit Rejects Seminole Tax Claims on Claim Preclusion Grounds

Here is the unpublished opinion: Opinion Here is an excerpt: The question in this appeal is whether the doctrine of claim preclusion bars the Seminole Tribe of Florida (the “Tribe”) from again challenging the imposition of a Florida state tax on utility … Continue reading

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

Wisconsin Tribes Sue Wisconsin over Taxation of Indian Lands

Here are the materials in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Walker (W.D. Wis.): 2018.11.30 – Docket 01 – Complaint 2018.11.30 – Docket 1-1 – Civil Cover Sheet 2018.11.30 – Docket 1-2 – Exhibit Index 2018.11.30 … Continue reading

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

Oral Argument Transcript in Cougar Den Case

Here. Briefs and other materials here.

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

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 Reply 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 , , , , ,