taxation

Proposed IRS Rule — Entities Wholly Owned by Indian Tribal Governments

Matthew L.M. Fletcher
Entities Wholly Owned by Indian Tribal Governments Proposed RuleDownload

Eighth Circuit Denies HCI En Banc Petition

Matthew L.M. Fletcher

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

Petition.pdfDownload
Amicus Brief.pdfDownload
CA8 Order Denying Petition.pdfDownload

Prior post here.

En Banc Petition in Bibeau v. Commissioner

Matthew L.M. Fletcher

Here:

Petition for Rehearing or Rehearing En Banc 9-3-24 efiled.pdfDownload

Prior post here.

Eighth Circuit Largely Vacates Injunction in Winnebago Tax Fight with Nebraska

Matthew L.M. Fletcher

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

Briefs here.

Eighth Circuit Decides Bibeau v. Commissioner

Matthew L.M. Fletcher

Here.

Briefs here.

Eighth Circuit Oral Argument Audio in Bibeau v. Commissioner

Matthew L.M. Fletcher

Here. Worth a listen.

Briefs and other materials here.

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

Matthew L.M. Fletcher

Here are the briefs:

Appellant Brief.pdfDownload
Appellee Brief.pdfDownload
Reply.pdfDownload

Oral argument video:

Oklahoma SCT Rejects Gov. Stitt’s Effort to Undo Tribal Tax Agreements Modifications from State Legislature

Matthew L.M. Fletcher

More stupid Oklahoma shit. More will come in the next few months. . . .

Here is the opinion in Stitt v. Treat.

Arizona COA Again Affirms County Property Tax on Nonmember Utility on Tribal Lands

Matthew L.M. Fletcher

Here is the opinion in South Point Energy Center LLC v. Arizona Dept. of Revenue:

1 CA-TX 20-0004 South Point.pdfDownload

Prior post here. Case tag here (lots of posts).

California Federal Court Holds Alturas Council Member/Tribal Corporation President In Contempt in Tobacco Case

Matthew L.M. Fletcher

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

50-1 California Motion for Order to Show Cause

53 Opposition to Show Cause Motion 50

57 California Reply ISO 50

68 First Amended Complaint

71 DCt Order

Prior post with additional pleadings here.