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.

Wisconsin COA Rejects Claims of Taxpayers Who Didn’t Like That Indians Had Tax Immunity and Therefore Didn’t Want To Pay Taxes, Either

Here are the materials in Klein v. Wisconsin Dept. of Revenue (Wis. Ct. App.):

Opinion

Wisconsin Brief

Klein Brief

Reply

Federal Court Sets Seneca Member’s Tax Case for Trial

Here are the materials in Perkins v. United States (W.D.N.Y.):

60-1 US Motion for Summary J

62 Perkins Motion for Summary J

71 US Response

72 Perkins Response

77 US Reply

78 Motion for Leave to File Amicus Brief

78-1 Seneca Nation Amicus Brief

79 Perkins Reply

80 US Motion to Strike Amicus Brief

84 Magistrate Report

85 US Objection

86 Perkins Objection

90 US Response

91 Perkins Response

92 US Reply

96 Perkins Supplemental Brief

99 US Response to 96

100 DCT Order

Parallel Tax Court materials here.

SCOTUS Denies Cert in Noem v. Flandreau Santee Sioux Tax Case

Here is today’s order list.

Cert stage materials in Noem v. Flandreau Santee Sioux Tribe.

Arizona Administrative Appeals Board Finds Tax Immunity for Indian-Owned Business at Salt River

Here is the opinion in On-Auk-More Trade Center LLC and State of Arizona E S A Tax Unit:

2020-05-20 – OAMTC Opinion3224

Cert Petition in Oklahoma Gaming Machines Tax Case

Here is the petition in Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.:

20200514142407520_Petition for Writ of Certiorari

20200514142428474_Appendix for Petition for Writ of Certiorari

Question presented:

Whether a generally applicable state ad valorem tax, as assessed against personal property owned by a non-Indian, out-of-state corporate entity and leased to a tribe for use in its casino operations, is preempted by the Indian Gaming Regulatory Act and the Court’s “particularized inquiry” balancing test, see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), where the tax does not infringe on any federal regulatory purpose contained in the IGRA, the tax does not interfere with any tribal sovereignty interests, and the tax supports relevant and important government interests, such as law enforcement, schools and health services.

Lower court decision here.

UPDATE:

Tulsa County Assessor Amicus Brief

Cert Opp Brief