taxation

Update in Comanche v. Fallin — Dispute over Tax Compact — UPDATEd (12/2/13)

Matthew L.M. Fletcher

Here are the federal court filings so far in Comanche Nation v. Fallin (W.D. Okla.):

1 Complaint

9 Motion for TRO

11 Oklahoma Motion to Vacate Arbitration

14 TRO order

UPDATE (12/2/13):

19 Minute Order

2512486 – Nov 20 2013 Transcript of Hearing in Comanche Nation v Fallin – Hon Robin J Cauthron

An excerpt:

Pursuant to this Order, Defendants are hereby Ordered to recognize, honor, and implement the terms of the October 31, 2013, Compact with the Chickasaw Nation and all of its terms, including the tax apportionment formulas, as if that Compact were entered  with Plaintiffs. Further, the State shall withdraw any tobacco stamps issued inconsistently with the terms of the 2013 Compact.
The Court finds that any tax loss to the State is easily recoupable, and because this Order will expire in three weeks, in accordance with Fed. R. Civ. P. 65(c), Plaintiffs shall post a bond in the amount of $25.00 within three days of the date of this Order.

Prior post here.

Washington Dept. of Revenue Interim Guidance in Light of Chehalis v. Thurston County

Matthew L.M. Fletcher2 Comments

Here:

Assessors — Interim Guidance 9th Circuit Court Decision — Memo Attachment

Here is the text:

Interim Guidance to County Assessors regarding the Application of the Federal Ninth Circuit Court of Appeals Decision in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization

Continue reading →

Comanche Wins Emergency Arbitration Injunction against Oklahoma in Tax Compact Dispute

Matthew L.M. Fletcher1 Comment

Here is the award in Comanche Nation v. State of Oklahoma (AAA):

8672778_1(Comanche Nation v State of Oklahoma Order)

Update:

Signed Order

Research Guide to American Indian Tax Law

Matthew L.M. Fletcher2 Comments

The Law Library Journal has published “Analytical Research Guide to Federal Indian Tax Law” by M. Christian Clark. Very nice article and well worth a read-through.

An excerpt:

Turtle Talk: The Indigenous Law and Policy Center Blog. https://turtletalk.wordpress.com.
Matthew L.M. Fletcher, Wenona T. Singel, and Kathryn E. Fort of the Indigenous Law and Policy Center at Michigan State University College of Law maintain Turtle Talk, a blog that updates readers on current Indian law issues. Fletcher has authored dozens of Indian law articles, including many concerning Indian tax law. The blog frequently includes the most cited sources on Indian law, which is highly useful for litigation, IRS administrative disputes, and assessing specific Indian issues. A weekly summary with analysis and case updates may be subscribed to by e-mail.

Miigwetch for the nice notice. Not sure weekly summaries are in the offering though. 🙂

Huh. KF says you can. Shows what I know.

NY Appellate Division Affirms NY State Police Authority to Confiscate HCI Smokes

Matthew L.M. Fletcher

Here is the opinion in HCI Distribution Inc. v. New York State Police Troop B Commander (N.Y. A.D.), reversing the lower court:

HCI v NY State Police

Lower court materials here.

Federal Court Orders Individual Defendant to Pay $475K Civil Penalty in City of New York v. Golden Feather

Matthew L.M. Fletcher

Here is the order:

DCT Order on Civil Penalty

Prior materials here, here, and here.

 

Ninth Circuit Denies En Banc Review in Chehalis Great Wolf Lodge Tax Case

Matthew L.M. Fletcher

Here:

CA9 Order Denying En Banc Review

The petition is here.

Panel materials are here.

City of New York Wins Injunction against Seneca-Based Tobacco Wholesalers

Matthew L.M. Fletcher

Here are the materials in City of New York v. Wolfpack Tobacco (S.D. N.Y.):

7 NYC Motion for PI

35 Opposition

42 Reply

55 DCT Order

From the court’s order:

Defendants WOLFPACK TOBACCO, CLOUD AND COMPANY, ALLEGANY SALES AND MARKETING, and PHILIP JIMERSON are enjoined from: i) Advertising or selling cigarettes to New York State residents at prices that do not include the cost of New York State taxes, and for sales to City residents, do not also include the cost of New York City taxes;ii) Selling or shipping any cigarettes without monthly reporting of the sales and/or shipments (including names, dates, addresses, quantities, prices and brands for each sale or shipment, organized by City, town or zip code) to: (a) the New York City Office of the Corporation Counsel, the New York City Department of Finance, and the New York State Department of Taxation and Finance for sales or shipments into New York State and (b) the respective state tobacco tax administrators for sales or shipments into other states; (iii) Selling or shipping any cigarettes unless the packages identify the contents as cigarettes and the packages are delivered pursuant to an age verification procedure that conforms with the procedure specified in the PACT Act; and iv) Selling or shipping more than ten pounds of cigarettes and/or smokeless tobacco in a single sale or delivery.

Mashantucket Pequot Second Circuit En Banc Petition (and Amicus Support)

Matthew L.M. Fletcher

Here are the new materials in Mashantucket Pequot Tribe v. Town of Ledyard (2d Cir.):

MPN En Banc Petition

Amicus Brief in Support of En Banc Petition — Seminole, Umatilla, and Coquille

Panel decision and briefs are here.

Grand River Enterprises Six Nations Cert Petition in Challenge to Tobacco Master Settlement Agreement

Matthew L.M. Fletcher

Here is the petition in Grand River Enterprises Six Nations Ltd. v. Oklahoma ex rel. Pruitt:

GRE Six Nations Cert Petition

And the questions presented:

1. Whether this Court’s precedents establish that the State of Oklahoma (along with 45 other States and various U.S. territories with similar statutes) can impose escrow obligations on certain cigarette manufacturers based partly on sales by Indian tribes to tribal members in Indian country.

2. Whether the Oklahoma Escrow Statute, as interpreted by the state courts in this case, violates federal law by imposing escrow obligations on certain cigarette manufacturers — including Indian-owned businesses operating on reservation lands mbased partly on sales by Indian tribes to tribal members in Indian country.

Update:

GRE v Oklahoma Cert Opp

GRE Six Nations Cert Reply