Here: Attea v. Dept. of Taxation Cert Petition.
Questions presented:
1. Whether New York State usurps the United States Congress’ plenary power to regulate commerce with the Indian Tribes under Article 1, Section 8, Clause 3 of the US Constitution by imposing a direct tax and onerous record keeping burdens directly on a Federally Licensed Indian Trader.
2. Whether, if Indian Trader income is state taxable, New York State violates a nonresident’s Due Process rights and the Commerce Clause by taxing an indiscriminate amount of a nonresident’s income solely because there is insufficient proof to show the amount of income allocable to out of State sources.
Lower court opinion here.
Turtle Talk 