taxation – Page 38 – Turtle Talk

Ninth Circuit Affirms Tribal Immunity from Antitrust Claims relating to Tribal Tax Agreement

November 13, 2012Matthew L.M. Fletcher5 Comments

Here is the opinion and materials in Miller v. Wright.

The court’s syllabus:

Affirming the district court’s dismissal of an antitrust action brought by cigarette vendors challenging taxes imposed by virtue of the authority vested in an Indian tribe, the panel held that the district court lacked subject matter jurisdiction in light of the tribe’s sovereign immunity. The panel held that the tribe did not implicitly waive its sovereign immunity by agreeing to dispute resolution procedures nor by ceding its authority to Washington State when entering into a cigarette tax contract. The panel also held that federal antitrust law did not explicitly abrogate tribal immunity, and the Sherman Antitrust Act was not a law of general applicability vis-a-vis the tribe. The panel held that tribal officials were protected by the tribe’s sovereign immunity because they acted pursuant to the tribe’s authority. The panel also affirmed the district court’s alternative ruling that the action was barred by res judicata in light of prior litigation in state and tribal courts.

Here are the briefs:

Miller Opening Brief

Puyallup Answer Brief

Miller Reply Brief

Lower court materials here.

Tenth Circuit Affirms Dismissal of Northern Arapaho Tribe Tax Case for Failure to Join Eastern Shoshone Tribe

October 18, 2012Matthew L.M. Fletcher1 Comment

Here is today’s opinion in Northern Arapaho Tribe v. Harnsberger.

Briefs here.

Lower court materials here.

Eleventh Circuit Affirms IRS Authority to Issue Subpoenas of Miccosukee Records

October 15, 2012Matthew L.M. Fletcher1 Comment

Here is the opinion in Miccosukee Tribe of Indians v. United States.

An excerpt:

This appeal presents three issues: (1) whether the Miccosukee Tribe may assert tribal sovereign immunity to quash summonses issued to third-party financial institutions by the Commissioner of the Internal Revenue Service to obtain tribal financial records relevant to an ongoing tax investigation; (2) whether the Commissioner issued the summonses for a proper purpose; and (3) whether the Tribe has standing to bring an overbreadth challenge to summonses issued to third parties and, if so, whether the summonses were overbroad. In 2010, the Commissioner issued four summonses to third-party financial institutions to determine whether the Tribe had complied with its federal withholding requirements during the period from 2006 to 2009. The Tribe petitioned to quash the summonses on the grounds of sovereign immunity, improper purpose, relevance, bad faith, and overbreadth. The district court denied those petitions. Because we conclude that tribal sovereign immunity does not bar the issuance of these third-party summonses, the district court did not clearly err when it found that the summonses were issued for a proper purpose, and the Tribe lacks standing to challenge the summonses for overbreadth, we affirm.

Briefs are here.

Lower court materials here.