District Court Holds Miccosukee Member Liable for $278K in Taxes

Download materials in the matter of U.S. v. Jim et al, 14-cv-22441 (D. Fla. 8/24/16):

Doc. 185 – United States’ Proposed Findings of Fact and Conclusions of Law

Doc. 186 – Defendant Sally Jim and Intervenor-Defendant Miccosukee Tribe of Indians’ Proposed Findings of Fact and Conclusions of Law

Doc. 188 – Order Setting Forth Court’s Findings of Fact and Conclusions of Law

Link to previous posts about government’s tax dispute with Miccosukee Tribe here.

Washington COA Decision in Comenout v. Washington State Liquor Control Board

Here.

An excerpt:

In State v. Comenout, our Supreme Court upheld the State’s exercise of nonconsensual criminal jurisdiction over tribal members selling unstamped cigarettes from an unlicensed store located on trust allotment property lying outside the borders of an Indian reservation. Edward Comenout challenges that decision in this administrative forfeiture action appeal arising out of the same seized cigarettes at issue in Comenout. He claims Comenout is not binding because the case was remanded and ultimately dismissed. But we are bound by that decision unless and until the Washington Supreme Court or the United States Supreme Court rules otherwise. Neither court has done so. And under Comenout, it is clear the State court had personal and subject matter jurisdiction in this administrative forfeiture action and that Comenout is not exempt from the State’s cigarette tax as an “Indian retailer.” Because Comenout fails to establish any error of law or arbitrary and capricious action under the Administrative Procedure Act2 (APA) standards, we affirm

Kevin Washburn to be 2016 NITA Keynote

Here (Kevin Washburn Press Release 8-8-2016):

NITA is pleased to announce Kevin Washburn, Professor of Law, University of New Mexico School of Law as this year’s Keynote .

Dean Kevin Washburn
Dean Kevin Washburn (Photo by Mark Holm © 2011_for UNM School of Law)

Keynote Speaker.  Kevin Washburn is currently a law professor, and was previously the dean, of the UNM School of Law.  Washburn previously served as the Assistant Secretary for Indian Affairs in the Obama Administration in Washington, D.C. from 2012 through the end of 2015. In that role, he was the highest ranking official in charge of federal Indian policy for the United States government, overseeing the Bureaus of Indian Affairs and Indian Education, together consisting of more than 8000 employees, and executed a budget of roughly $2.8 Billion. He also testified approximately thirty times before Congressional Committees and worked on a daily basis with the White House. He also appeared several times before the United Nations in Geneva to defend our nation’s adherence to international treaties.

Washburn graduated from Yale Law School, and has been a trial attorney at the Department of Justice in Washington and a federal prosecutor in New Mexico. He also served as the general counsel of the National Indian Gaming Commission, a federal regulatory agency in Washington, D.C.  As an academic, he has taught law at the University of Arizona, the University of Minnesota and Harvard Law School. He also has several books to his name, and is a co-author/co-editor of the Cohen Handbook.

Washburn began his legal education in 1990 at the Pre-Law Summer Institute at the University of New Mexico. He is a citizen of the Chickasaw Nation of Oklahoma.

NITA is honored and pleased to have Kevin Washburn as the keynote speaker for this year’s conference.  Additional conference details and registration information can be found on NITA’s website at:  http://intertribaltaxalliance.org/

2016 National Intertribal Tax Alliance Conference (Sept. 13-15, 2016)

Details here.

Kevin Washburn is the keynote speaker.

As always, NITA is one the premier Indian law conferences of the year.

Conference-Brochure_Page_01

New York Largely Prevails in Smokes Suit against King Mountain Tobacco

Here are the materials in State of New York v. King Mountain Tobacco Co. (E.D. N.Y.):

195-1 King Mountain Motion for Summary J

197-1 NY Cross Motion

201 NY Opposition

202 King Mtn Opposition

205 King Mtn Reply

206 NY Reply

214 DCT Order

Complaint in Automotive United Trades Org. v. Friends of Bob Ferguson

In this case, Automotive United Trades Organization seeks to prohibit political campaigns from accepting contributions from tribes on the theory that those contributions represent public monies and are therefore illegal under Washington law. The complaint is here.

Eleventh Circuit Affirms Injunction Favoring Poarch Band against Escambia County Assessor

Here is the opinion in Poarch Band of Creek Indians v. Hildreth.

An excerpt:

The Poarch Band of Creek Indians (“Poarch Band”) sued James Hildreth,
Tax Assessor of Escambia County, Alabama, for declaratory and injunctive relief to prevent the assessment of property taxes on lands owned by the Poarch Band in Escambia County, Alabama, and held in trust by the United States (“Trust Property”). The Poarch Band maintains the Trust Property is exempt from taxation pursuant to the Indian Reorganization Act of 1934 (“IRA”). See 25 U.S.C. § 465.1 The district court granted injunctive relief barring the tax assessment efforts during the pendency of the case, and Hildreth appeals.2 Finding no abuse of discretion and no error of law, we affirm.

Briefs here.

Federal Court Confirms Arbitration Award in Favor of Citizen Potawatomi against Oklahoma

Here are the materials in Citizen Potawatomi Nation v. Oklahoma (W.D. Okla.):

16. Memorandum Opinion and Order 6-21-16

17. Judgment 6-21-16

Award

We posted commentary on this matter here.

 

SCOTUS Denies Cert in Seminole Tax, American Samoan Birthright Citizenship Cases

Here is the order list today. The Court denied cert in Seminole Tribe v. Biegalski. The petition and lower court briefs are here.

The Court also denied cert in Tuaua v. United States, the American Samoan birthright citizenship case.

Keweenaw Bay Indian Community Sues over Michigan Sales & Use and Tobacco Taxes

Here is the complaint in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.):

Complaint