Category Archives: taxation

Split Eighth Circuit Panel Holds Tax on Casino Patrons is Preempted by IGRA

Here is the opinion in Flandreau Santee Sioux Tribe v. Noem (No. 18-1271). Briefs here.

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

Split Eighth Circuit Panel Holds State Tax on Nonmember Contractor is not Preempted by IGRA

Here is the opinion in Flandreau Santee Sioux Tribe v. Haeder (No. 18-2750). Briefs here.

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

Federal Court Dismisses Big Sandy Rancheria’s Challenge to State Tax Laws

Here are the materials in Big Sandy Rancheria Enterprises v. Becerra (E.D. Cal.): 1-complaint-6.pdf 10-1-state-treasury-mtd.pdf 11-1-state-ag-mtd.pdf 13-first-amended-complaint-2.pdf 15-1-state-ag-mtd.pdf 16-1-state-treasury-mtd.pdf 20-tribe-response-to-16.pdf 21-tribe-response-to-15.pdf 23-state-tax-dept-reply.pdf 24-state-ag-reply.pdf 44-dct-order.pdf

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

California COA Opinion in People ex rel. Becerra v. Native Wholesale Supply

Here: People ex rel Becerra v NWS Briefs: Appellant Brief State Answer Brief Reply

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

SCOTUS Denies Cert in Four Indian Law Matters (Miccosukee + Jim, ICWA, and Comanche)

Here is Tuesday’s order list. The materials in the Miccosukee petitions are here. The page on the ICWA case is here. The Comanche materials are here.

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

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 , , , , ,