Category Archives: taxation

United States Tax Court Holds Miccosukee Tribe Members Owe Taxes

Here is the opinion in Clay v. IRS (T.C.): Tax Court Opinion

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

California SCT & COA Materials in Huber Tax Case

Here are the materials in Huber v. People ex rel. Becerra (Cal.): Huber-Navarro-Petition-for-Review-04-Apr-Apr-2019-STAMPED And in People ex rel. Becerra v. Huber (Cal. Ct. App.) [we posted materials here]: Navarro-Appellant’s-Opening-Supplemental-Brief-15-Nov-2018-FILE-STAMPED Navarro-Appellant’s-Petition-for-Rehearing-09-Oct-2018-FILE-STAMPED Navarro-Appellant’s-Supplemental-Reply-Brief-06-Dec-2018-FILE-STAMPED

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

U.S. Tax Court Holds Section 17 Corporation Not Legally Distinct from Corporate Subsidiaries

Here is the opinion in Blue Lake Rancheria Economic Development Corp. v. Commissioner: Blue Lake Rancheria Sec. 17 Tax Court Decision

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

California Appellate Court Holds State Taxes Imposed on Tribal Member Not Preempted

Here are the materials in People ex rel. Becerra v. Huber (Cal. Ct. App.): opinion-1.pdf appellant-opening-brief.pdf respondent-brief.pdf reply-brief.pdf appellant-supplemental-brief.pdf appellee-supplemental-reply.pdf appellant-supplemental-reply.pdf

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

Federal Court Rejects Motions to Dismiss New York Suit against Native Wholesale Supply & Grand River Enterprises Six Nations

Here are the materials in State of New York v. Grand River Enterprises Six Nations LTD (W.D. N.Y.): 76 Second Amended Complaint 79-3 Native Wholesale Supply MTD 81-1 Grand River Enterprises Six Nations MTD 84 NY Response to 81-1 [Stay … Continue reading

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

King Mountain Tobacco v. US Cert Petition

Here: cert petition Questions presented: 1. Whether the Ninth Circuit erred in holding that the Yakama Treaty must include  express exemptive language” to create an exemption from a federal tax or fee.  2. Whether the Ninth Circuit erred in holding that the federal tobacco … Continue reading

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

Ninth Circuit Rejects Tribe’s Effort to Avoid Possessory Interest Tax (again)

Here is the unpublished opinion in Agua Caliente Band of Cahuilla Indians v. Riverside County. An excerpt: In Agua Caliente Band of Mission Indians v. County of Riverside, 442 F.2d 1184 (9th Cir. 1971), we held that this very tax is permissible. Plaintiff … Continue reading

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

Miccosukee Per Cap Taxation Cert Petitions

Here is the petition in Miccosukee Tribe of Indians of Florida v. United States: cert-petition-1-1.pdf Question presented: The 2014 Tribal General Welfare Exclusion Act states that, for income tax purposes, “[g]ross income does not include the value of any Indian … Continue reading

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

HCI Distribution Suit against Nebraska AG Survives Motion to Dismiss

Here are the materials in HCI Distribution Inc. v. Peterson (D. Neb.): 1 Complaint 16 US Motion to Stay 18 HCI Opposition to 16 26 DCT Order Denying Motion to Stay 28 State Motion to Dismiss 29 HCI Opposition to … Continue reading

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

Federal Court Approves Auctioning of HCI Smokes; Case Still Under Active Investigation

Here is the order in United States v. 2015 Dodge Ram 350 Truck (D. Neb.): 77 dct order Prior post here.

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