Tag Archives: indian taxation

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

Federal Court Holds Feds Cannot Tax Proceeds Derived Directly from Indian Lands

Here are the materials in Perkins v. United States (W.D.N.Y.): 9-1 Motion to Dismiss 12 Opposition 13 Reply 14 Magistrate R&R 15 US Objections 16 Perkins Objections 19 US Response 20 Perkins Response 21 US Reply 22 Perkins Reply 24 … Continue reading

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

Keweenaw Bay Indian Community Tobacco Tax Claims against State to Proceed

Here are the materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.): 69 Motion for Judgment on Pleadings 73 KBIC Response 75 Reply 81 DCT Order

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

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. UPDATE (8/23/17): Cougar Den Cert … Continue reading

Posted in Author: Matthew L.M. Fletcher, Research, Supreme Court, taxation, treaty rights | Tagged , , , | 1 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 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.

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Ninth Circuit Materials in United States v. King Mountain Tobacco Co. (Nos. 14-36055, 16-35607)

Here: Opening Brief Lower court materials here.

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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