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.

TICA Panel #8 — Taxes (but not death)

Skip Durocher, Rebecca Kidder, Tim Hennessy
Cassondra Church, moderator

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.

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.

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

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

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.

United States Tax Court Holds Miccosukee Tribe Members Owe Taxes

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

Tax Court Opinion

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