taxation – Page 12 – Turtle Talk

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

September 6, 2019Matthew L.M. Fletcher

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

Briefs here.

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

August 15, 2019August 15, 2019Matthew L.M. Fletcher

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

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

July 3, 2019July 8, 2019Matthew L.M. Fletcher

Here:

People ex rel Becerra v NWS

Briefs:

Appellant Brief

State Answer Brief

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

May 30, 2019Matthew L.M. Fletcher

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.

United States Tax Court Holds Miccosukee Tribe Members Owe Taxes

April 25, 2019April 25, 2019Matthew L.M. Fletcher

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

Tax Court Opinion

California SCT & COA Materials in Huber Tax Case

April 8, 2019April 8, 2019Matthew L.M. Fletcher

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

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

March 7, 2019March 7, 2019Matthew L.M. Fletcher

Here is the opinion in Blue Lake Rancheria Economic Development Corp. v. Commissioner:

Blue Lake Rancheria Sec. 17 Tax Court Decision

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

February 26, 2019Matthew L.M. Fletcher

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

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

February 12, 2019Matthew L.M. Fletcher

Here are the materials in State of New York v. Grand River Enterprises Six Nations LTD (W.D. N.Y.):