taxation – Page 36 – Turtle Talk

Federal Search Warrant in Seneca-Cayuga’s Skydancer Smoke Shop in Upstate New York

February 7, 2013Matthew L.M. Fletcher1 Comment

Here:

Skydancer Search Warrant

News coverage here.

Chehalis Asks Ninth Circuit to Take Judicial Notice of New Interior Regulations re: Taxability of Trust Land Improvements

February 5, 2013Matthew L.M. Fletcher1 Comment

Here is the motion in Confederated Chehalis Tribes v. Thurston County Board of Equalization:

Chehalis Motion to Take Judicial Notice

The federal regs are here. 25 CFR 162.017 reads:

Subject only to applicable Federal law, permanent improvements on the leased land, without regard to ownership of those improvements, are not subject to any fee, tax, assessment, levy or other charge imposed by any State or political subdivision of a State. Improvements may be subject to taxation by the Indian tribe with jurisdiction.

Briefs are here. Lower court materials here.

US Tax Court Rejects Navajo Elder’s Claim that Nephew is Dependent under Tribal Common Law

January 21, 2013Matthew L.M. Fletcher1 Comment

Interesting case, this Begay v. Commissioner.

The court rejects Religious Freedom Restoration Act and Equal Protection claims, holding that a Navajo elder’s care of a nephew is insufficient to confer the required status for deductions under the Internal Revenue Code.

Here is the argument:

Although petitioner concedes that TD is not her qualifying child under section 152(c)(2), she argues that the exclusion from the section 152(c)(2) relationships of certain obligatory clan-based relationships in Navajo culture violates her constitutional rights under both the Free Exercise Clause of the First Amendment to the Constitution and the Fifth and Fourteenth Amendments to the Constitution. According to petitioner, in Navajo culture and tradition children are not only children of the parents; they are also children of the clan. Petitioner submits that a Navajo clan consists of the first clans of the child’s mother, father, maternal grandfather, and paternal grandfather and that the clan relationship may extend beyond the foregoing if, for example, the child is adopted.

Federal Court Order Memorializing Grant of Injunction against Yakama Tribal Court in Washington-Yakama Tax Dispute

January 14, 2013Matthew L.M. Fletcher4 Comments

Here is the order:

DCT Order Granting Washington’s Motion for PI

Briefs and materials here (federal) and here (tribal).

Shinnecock Cigarette Trader’s Demand for Return of Confiscated Smokes Rejected

January 14, 2013Matthew L.M. Fletcher

Here are the materials in Smith v. Fredrico (E.D. N.Y.):

DCT Order Adopting R&R

Smith Motion for PI

Suffolk County Opposition

Smith Reply

MJ R&R Recommending Denial of Motion

Smith Objection to R&R

Suffolk County Response to Objection

Opening Second Circuit Brief in Appeal of Cayuga Immunity from Tax Foreclosure

January 11, 2013Matthew L.M. Fletcher

Here is Seneca County’s opening brief:

Seneca County Opening Brief

Lower court materials are here.

Federal Court Dismisses Seminole Challenge to Florida Fuel Tax

January 10, 2013Matthew L.M. Fletcher2 Comments

Here are the materials in Seminole Tribe of Florida v. Florida Dept. of Revenue (S.D. Fla.):

DCT Order Granting Florida Motion

Seminole Complaint

Florida Dept. of Revenue Motion to Dismiss

Seminole Response

Florida Dept. of Revenue Reply

An excerpt:

The Court will dismiss the Complaint for two reasons. First, the Rooker-Feldman doctrine deprives this Court of subject-matter jurisdiction over any claims that essentially seek review of the previous state-court action. Second, because the fuel tax applies only to off-reservation activity, Plaintiff’s claims are barred by the Tax Injunction Act.

The Florida courts previously ruled in a similar claim a few years back; hence, the Rooker-Feldman doctrine.