Bibeau v. Commissioner of Internal Revenue Cert Petition

Here:

Lower court materials here.

Ho-Chunk Inc. Cert Petition in Tax Dispute with Nebraska

Here is the petition in HCI Distribution Inc. v. Hilgers:

Questions presented:

I. Under this Court’s decision in California v. Cabazon Band of Mission Indians, 480 U.S. 202 (1987), may a state directly regulate commerce between tribal economic development entities on the tribe’s own reservation lands without a showing of exceptional circumstances?

II. In conducting the balancing test under White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), may a court discount a tribe’s interests in self-determination and self-sufficiency based upon the court’s view of the significance of the tribe’s economic development activities?

III. Did the Eighth Circuit’s modification of the District Court’s injunction effectively rewrite Nebraska’s escrow and bond statutes, substituting the court’s decision for that of the state legislature, in violation of the standards set forth in Ayotte v. Planned Parenthood of New England, 546 U.S. 320 (2006) and other precedents of this Court?

Lower court materials here.

Brief in Opposition

Reply

California Federal Dismisses CCTA Suit against Alturas Tribe, Business, Individual, Whatever

Here are the new materials in State of California v. Del Rosa (E.D. Cal.):

Proposed IRS Rule — Entities Wholly Owned by Indian Tribal Governments

Eighth Circuit Denies HCI En Banc Petition

Here are the available materials in HCI Distribution Inc. v. Hilgers:

Prior post here.

En Banc Petition in Bibeau v. Commissioner

Here:

Prior post here.

Eighth Circuit Largely Vacates Injunction in Winnebago Tax Fight with Nebraska

Here is the opinion in HCI Distribution Inc. v. Peterson.

Briefs here.

Eighth Circuit Decides Bibeau v. Commissioner

Here.

Briefs here.

Eighth Circuit Oral Argument Audio in Bibeau v. Commissioner

Here. Worth a listen.

Briefs and other materials here.

Ninth Circuit Materials in Grand River Enterprises Six Nations v. Knudsen [Montana]

Here are the briefs:

Oral argument video: