taxation

Eleventh Circuit Rejects Seminole Tax Claims on Claim Preclusion Grounds

Matthew L.M. Fletcher

Here is the unpublished opinion:

Opinion

Here is an excerpt:

The question in this appeal is whether the doctrine of claim preclusion bars the Seminole Tribe of Florida (the “Tribe”) from again challenging the imposition of a Florida state tax on utility services, which the Tribe uses to conduct on reservation activities that are regulated by federal law. Concluding that the requirements of claim preclusion have been met and that no exception to the doctrine applies, we affirm the district court’s dismissal with prejudice of the Tribe’s complaint.

Briefs here.

Wisconsin Tribes Sue Wisconsin over Taxation of Indian Lands

Matthew L.M. Fletcher

Here are the materials in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Walker (W.D. Wis.):

2018.11.30 – Docket 01 – Complaint

2018.11.30 – Docket 1-1 – Civil Cover Sheet

2018.11.30 – Docket 1-2 – Exhibit Index

2018.11.30 – Docket 1-3 – Exhibit A – Treaty with Chippewa

2018.11.30 – Docket 1-4 – Exhibit B – Sample Red Cliff Patent

Oral Argument Transcript in Cougar Den Case

Matthew L.M. Fletcher

Here.

Briefs and other materials here.

Federal Court Rules against Tulalip Tribes’ Quil Ceda in Tax Dispute with State of Washington

Matthew L.M. Fletcher

Here is the order in Tulalip Tribes v. State of Washington (W.D. Wash.):

dct-order.pdf

Prior posts here.

Federal Court Dismisses First Nations Business Constitutional Claims re: Connecticut Tobacco Directory

Matthew L.M. Fletcher

Here are the materials in Grand River Enterprises Six Nations LTD v. Sullivan (D. Conn.):

74 Second Amended Complaint

82-1 Connecticut Motion to Dismiss

86 Opposition

95 Reply

97 Surreply

100 DCT Order

California COA Allows Most State Law Claims against Indian Smokeshop under PL 280

Matthew L.M. Fletcher

Here is the opinion in People ex rel. Beccera v. Huber:

A144214

Eighth Circuit Briefs in Flandreau Santee Sioux Tribe v. Gerlach

Matthew L.M. Fletcher

Here:

Appellant Brief

Appellee Brief

Reply Brief

Lower court materials here.

Eleventh Circuit Briefs in Seminole Tribe of Florida v. Biegalski

Matthew L.M. Fletcher

Here:

Seminole Brief

Florida Brief

Reply

Lower court briefs here.

Background Materials in Washington State Department of Licensing v. Cougar Den, Inc.

Matthew L.M. Fletcher

Supreme Court

–Merits Stage

Joint Appendix

Petitioner’s Brief

SG Brief

Respondent’s Brief

Sacred Ground Legal Services Amicus Brief

Yakama Nation Amicus Brief

Nez Perce Tribe Amicus Brief

NCAI Amicus Brief

Reply Brief

–Cert Stage

Cert Petition

Cougar Den Cert Opp

Reply

SG Brief

supplemental brief for respondent in response to brief of us solicitor general

Washington Supreme Court

Here is the opinion in Cougar Den Inc. v. Washington State Dept. of Licensing.

Briefs:

92289-6 Appellant’s Opening Brief

92289-6 Appellant’s Reply

92289-6 Appellant’s Response to Amicus Brief

92289-6 Respondent’s Brief

92289-6 Yakama Nation Amicus Brief

Ninth Circuit Rejects Treaty Defense in United States v. King Mountain Tobacco (Nos. 14-36055, 16-35607)

Matthew L.M. Fletcher

Here is the opinion.

An excerpt:

We affirm our longstanding rule that Indians—like all citizens—are subject to federal taxation unless expressly exempted by a treaty or congressional statute. Hoptowit, 709 F.2d at 566. In this case, neither the General Allotment Act nor the Treaty with the Yakamas expressly exempts King Mountain from the federal excise tax on manufactured tobacco products. King Mountain is therefore liable for payment of the tax and associated penalties and interest.

Briefs here.

The CA9 also rejected an appeal on a discovery issue in this matter (docket number 16-35956):

Memorandum Opinion

Briefs in that matter here.