Second Circuit Holds Treaties Do Not Provide Tax Immunity for Individual Indian-Owned Business on Fee Lands

Here is the opinion in Perkins v. Commissioner: Opinion

Briefs:

Perkins Brief

Commissioner Brief

Reply

Tax court opinion here.

Related case materials here.

United Parcel Service Inc. v. New York Cert Petition

Here:

UPS Cert Petition

Appendix

New York Brief in Opposition

Questions presented:

1. The Contraband Cigarette Trafficking Act prohibits the knowing transportation of “a quantity” of more than 10,000 untaxed cigarettes in the “possession” of unauthorized persons. 18 U.S.C. § 2341(2). The first question presented is whether multiple shipments from different shippers may be aggregated to satisfy the 10,000-cigarette threshold.
2. The Prevent All Cigarette Trafficking Act of 2009 exempts UPS by name if its tobacco-delivery agreement with New York is “honored” nationwide. 15 U.S.C. § 376a(e)(3)(B)(ii)(I). The second question presented is whether substantial compliance is a prerequisite to this statutory exemption.

Second Circuit materials here:

CA2 Opinion

UPS Brief

New York Opening Brief

UPS Reply

New York Reply

DCT materials here.

Fourth Circuit Denies Enforcement of Tribal Payday Lending Arbitration and Governing Law Provisions in Two Decisions

Here are the materials in Gibbs v. Haynes Investments LLC:

Opinion

Gibbs Brief

Haynes Brief

NAFOA Amicus Brief

Reply

American Association for Justice Amicus Brief

Here are the materials in Gibbs v. Sequoia Capital Operations LLC:

Opinion

Sequoia Brief

NAFOA Amicus Brief

Gibbs Brief

Reply

Third Circuit Rejects Tribal Sovereign Lending Arbitration Demand

Here are the materials in Williams v. Medley Opportunity Fund II:

opinion-1.pdf

red-stone-appellant-brief.pdf

nafoa-amicus-brief.pdf

appellee-brief-1.pdf

american-assn-of-justice-amicus-brief.pdf

red-stone-reply.pdf

SCOTUS Remands Four Okla. Criminal Cases, Grants Cert in Financial Services Cases Involving Tribal Businesses

Here is today’s order list.

The Court granted review in AMG Capital Management LLC v. Federal Trade Commission. Here is the Ninth Circuit’s opinion in FTC v. AMG Capital Management LLC. District court materials here.

Fourth Circuit Briefs in Case Involving Tribal Sovereign Lending of Habematolel Pomo of Upper Lake

Here are the briefs in Hengle v. Treppa:

Appellant Brief

Habematolel Pomo of Upper Lake Consumer Financial Services Regulatory Commission Amicus Brief

NAFOA Amicus Brief

New Mexico Amicus Brief

Lower court materials here.