Category Archives: taxation

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Here is the unpublished opinion in Agua Caliente Band of Cahuilla Indians v. Riverside County.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 , , , , ,

Cayuga Indian Nation Prevails in Tax Immunity Dispute with Seneca County

Here are the materials in the long-running Cayuga Indian Nation v. Seneca County (W.D. N.Y.): 58 Cayuga Motion for Summary Judgment 60-5 Seneca County MSJ 62 Cayuga Reply 67 Seneca County Reply 76 DCT Order Prior posts here.

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

Eleventh Circuit Rejects Seminole Tax Claims on Claim Preclusion Grounds

Here is the unpublished opinion: Opinion Here is an excerpt: The question in this appeal is whether the doctrine of claim preclusion bars the Seminole Tribe of Florida (the “Tribe”) from again challenging the imposition of a Florida state tax on utility … Continue reading

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

Wisconsin Tribes Sue Wisconsin over Taxation of Indian Lands

Here are the materials in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Walker (W.D. Wis.): 2018.11.30 – Docket 01 – Complaint 2018.11.30 – Docket 1-1 – Civil Cover Sheet 2018.11.30 – Docket 1-2 – Exhibit Index 2018.11.30 … Continue reading

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

Oral Argument Transcript in Cougar Den Case

Here. Briefs and other materials here.

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