taxation

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.

California Tribe Sues DOJ over Pact Act Enforcement

Matthew L.M. Fletcher

Here is the complaint in Twenty-Nine Palms Band of Mission Indians v. Garland (C.D. Cal.):

1 Complaint.pdfDownload
11-1 Motion for Injunction.pdfDownload

Eighth Circuit Materials in Bibeau v. Commissioner of Internal Revenue

Matthew L.M. Fletcher

Here:

Appellant’s 23-2923 Initial Brief 1-17-2024.pdfDownload
Appellant’s 23-2923 Addendum 1-17-2024.pdfDownload
Government Brief.pdfDownload

Additional briefs TK.

Agency decision here:

DECISION following Opinion for Bibeau v IRS Memo 2023-66 5-24-2023.pdfDownload
Give ‘em hell, Frank
reply-1Download

California Federal Court Dismisses State’s Effort to Shut Down Alturas Rancheria Cigarette Sales

Matthew L.M. Fletcher

Here are the materials in State of California v. Azuma Corp. (E.D. Cal.):

1 Complaint.pdfDownload
13-1 Cal Motion for PI.pdfDownload
23 Azuma Opposition to 13.pdfDownload
24-1 Azuma MTD.pdfDownload
28 Cal Reply ISO 13.pdfDownload
33 Cal Opposition to 24.pdfDownload
38 Azuma Reply ISO 24.pdfDownload
43 DCT Order on Preliminary Injunction.pdfDownload
58 DCT Order Dismissing Suit.pdfDownload

Oklahoma SCT Argument in Stroble v. Oklahoma Tax Commission Today @ 11AM Eastern Time

Matthew L.M. Fletcher

Live streamed on YouTube here:

https://www.youtube.com/live/zH_15MTIVSg?si=PlUSwUko2s12j8d5

Briefs are here.

Eighth Circuit Briefs in HCI Distributing v. Hilgers [Challenge to Tobacco Master Settlement Agreement]

Matthew L.M. Fletcher

Here:

State Opening Brief.pdfDownload
HCI Answer Brief.pdfDownload
Reply.pdfDownload

Lower court materials here and here.

Montana Federal Bankruptcy Court Allows Tribal Lodging Tax Claim against Campground

Matthew L.M. Fletcher

Here are the materials in In re Eagle Bear Inc. (D. Mont. Bkrcy.):

144 Objection to Claim.pdfDownload
153 Response.pdfDownload
232 Eagle Bear Brief.pdfDownload
233 Blackfeet Brief.pdfDownload
248 Brkcy Court Order.pdfDownload

Prior post here.

State and Tribes Prevail over Big Tobacco in Washington COA Decision about Boring Taxes

Matthew L.M. Fletcher

Here are the materials in State of Washington v. American Tobacco Co. (Wash. Ct. App.):

Opinion.pdfDownload
Appellant Brief.PDFDownload
Respondent Brief.PDFDownload
Tribal Amicus Brief.PDFDownload
Answer to Amicus Curiae .PDFDownload
Reply.PDFDownload