Tag Archives: indian taxation

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 , , , | Leave a comment

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 , , , , ,

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 , , , , ,

United States Tax Court Holds Income Earned from Seneca Lands is Taxable

Here is the opinion in Perkins v. Commissioner: Opinion

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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.

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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 , , ,

Update in KBIC Suit against Michigan Treasury Dept.

Here are the materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.): 99 state motion re state prosecutions 115 kb motion for protective order 126 kb motion for summary j re sales and use taxes 143 magistrate order granting … Continue reading

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

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

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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

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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

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