Tag Archives: indian taxation

Eleventh Circuit Briefs in Seminole Tribe of Florida v. Biegalski

Here: Seminole Brief Florida Brief 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 –Cert Stage Cert Petition Cougar Den Cert Opp Reply SG Brief supplemental brief for respondent in response to brief of us solicitor … Continue reading

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

Ninth Circuit Rejects Treaty Defense in United States v. King Mountain Tobacco (Nos. 14-36055, 16-35607)

Here is the opinion. An excerpt: We affirm our longstanding rule that Indians—like all citizens—are subject to federal taxation unless expressly exempted by a treaty or congressional statute. Hoptowit, 709 F.2d at 566. In this case, neither the General Allotment Act nor the Treaty … Continue reading

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

Update II in KBIC Suit against Michigan Treasury

Here are the newest materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.): 152 state response to tribal motion for partial summary j 163 kbic reply in support of motion 200 motion for protective order 207 kbic response to … Continue reading

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

Second Circuit Briefs in State of New York v. King Mountain Tobacco Inc.

Here: King Mountain Opening Brief NCAI Amicus Brief New York Brief US Amicus Biref King Mountain Reply Prior posts here.

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

United States Attorney Initiates Forfeiture of Nearly 45,000 Cartons of HCI Smokes and other property

Here is the pleading captioned United States v. 2015 Dodge Ram 350 Truck (D. Neb.): complaint Update — here is the amended complaint now captioned United States v. 2005 Freightliner M2106 Box Truck (D. Neb.): amended complaint  

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

Federal Court Bars South Dakota from Collecting Taxes on Non-Indian Contractors Working on Tribal Casino Construction Project

Here are the materials in Flandreau Santee Sioux Tribe v. Sattgast (D.S.D.): 32 State Motion for Summary J 75 Flandreau Motion for Summary J 78 State Opposition 81 Flandreau Opposition 87 State Reply 89 Flandreau Reply 102 DCT Order

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

D.C. Circuit Rejects HCI Tax Recordkeeping Immunity Claim

Here is the opinion in Ho-Chunk, Inc. v. Sessions. Briefs here.

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

SCOTUS Grants Cougar Den Tax Case; Denies Shingle Springs Gaming and Wind River Reservation Boundaries Cases; Issues CVSG in Ute Tribal Court Jurisdiction Matter

Here is today’s order list. Here are the materials in the Cougar Den matter. Here are the materials in the Shingle Springs matter. Here are the materials in the Wind River matter. Here are the materials in the Ute Tribe … Continue reading

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

Post-Trial Briefs in Tulalip Tribes v. Washington [Quil Ceda]

Here are the post-trial briefs in Tulalip Tribes v. State of Washington (W.D. Wash.): stateposttrialbrief tulalipposttrialbrief Case tag here.

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