South Dakota Cert Petition in IGRA Preemption Case

Here is the petition in Noem v. Flandreau Santee Sioux Tribe:



Question presented:

Does the  Bracker test currently serve as a consistent and predictable rule of law in light of the exponential expansion of Indian gaming since 1988 and the fiscal demands the industry now places on state budgets?

Lower court materials here.

California COA Permits Possessory Tax on Leased Trust and Allotment Lands

Here are the materials in Herpel v. County of Riverside:


Appellant Brief

Respondent Brief


Trial Court Order

Native Wholesale Supply v. California ex rel. Becerra Cert Petition


Native Wholesale Petition


Questions presented:

1. Whether a contract for the purchase of goods entered into, and fully performed by, an Indian Tribe outside the exterior boundaries of the state in which the Tribe’s reservation is located can constitutionally subject the out of state vendor to the specific personal jurisdiction of the buyer’s state, under state laws purporting to regulate the sale of those goods in the buyer’s state.
2. Whether a state has specific personal jurisdiction to regulate a purchase of goods contract between an Indian on an Indian reservation outside the state and an Indian Tribe located within the state’s boundaries when the contract is performed on the
out of state Indian reservation.
3. Whether there is a constitutional or statutory right afforded to an Indian of one tribe to conduct business free from state regulation with an Indian of a different tribe, both of which are located in Indian country, under the Indian Commerce Clause.
4. Whether a tribally chartered corporation wholly owned by a member of a federally recognized Indian Tribe is an Indian for purposes of the protections afforded to Indians under federal law.

Lower court materials here.

Oklahoma SCT Holds Tax on Video Game Machines Used at Cherokee Casinos is Preempted by Federal Law

Here is the opinion in Video Game Technologies v. Rogers County Board of Tax Roll Corrections.

Here is a related opinion involving machines at the Creek casinos, Video Game Technologies v. Tulsa County Board of Tax Roll Corrections.

Washington COA Briefs in Samish Indian Nation Tax Case

Here are the materials:

79733-6 – Samish Indian Nation, Appellant v. Department of Licensing, Respondent


Appellant Brief

Respondent Brief

Appellant Reply

Amicus Curiae Stillaguamish Tribe of Indians

Respondent Response to Amicus Brief

Appellant Response to Amicus Brief

Second Circuit Rules Against King Mountain Tobacco in Tax Case

Here is the opinion in State of New York v. Mountain Tobacco Co. d/b/a King Mountain Tobacco Company, Inc.

Briefs here.