taxation

NYTs on New York’s Thruway Dispute with Seneca Nation

Matthew L.M. Fletcher

Here.

An excerpt:

Over the last few weeks, this stretch of highway has emerged as the unlikely flash point in escalating disputes between the Seneca Nation of Indians and the State of New York — disputes over sovereignty, and money, that have led the tribe to seek the intervention of President Obama and have twice prompted Gov. Andrew M. Cuomo to send high-level delegations to western New York in an effort to make peace. The tribe, saying that its leadership was pressured 57 years ago into accepting a one-time payment of $75,000 to allow the Thruway to cross its Cattaraugus reservation, is now dunning the state for more than $80 million — $1 for every vehicle that has crossed the reservation on the Gov. Thomas E. Dewey Thruway since 2007. The state, in turn, is seeking hundreds of millions of dollars it says the tribe owes as a share of its cigarette sales and gambling proceeds.

Split Eighth Circuit Panel Rules against Fond du Lac Member on Income Tax

Matthew L.M. Fletcher1 Comment

Here is the opinion in Fond du Lac Band of Lake Superior Chippewa v. Frans: CA8 opinion in Fond du Lac.

From the court’s syllabus:

Minnesota’s act in taxing a Band member’s pension, earned in Ohio, but received on the reservation, did not violate due process as the member’s Minnesota citizenship created a constitutional nexus for the taxation. Judge Murphy, dissenting.

And the briefs:

Fond du Lac Opening Brief.

Minnesota Brief

 

Federal Court Issues TRO Preventing Cal. Gambling Control Commission from Releasing Funds in Accordance with IRS Levy

Matthew L.M. Fletcher2 Comments

Here are the materials so far in Alturas Indian Rancheria v. California Gambling Control Commission (E.D. Cal.):

Alturas Motion for TRO

DCT Order Granting Alturas TRO

H/T Pechanga.

Ninth Circuit Holds in Favor of Blue Lake Rancheria in FUTA Case

Matthew L.M. Fletcher3 Comments

Here is the opinion in Blue Lake Rancheria v. United States.

And the briefs:

Blue Lake Opening Brief

US Answer Brief

Blue Lake Reply

And a link to the lower court decision, now reversed.

Supreme Court of Canada Affirms Aboriginal Status Rights in Two Tax Cases

Peter Scott Vicaire

On July 22nd, (I know it’s late, but I just moved!) the Supreme Court of Canada upheld appeals in favor of aboriginal interests in two important cases, Bastien Estate v. Canada and Dubé v. R.  Here’s an interesting and informative (pre-decision) commentary by Katherine MacLellan on Indian Act s. 87 taxation.

In Bastien Estate, the Supreme Court ruled that Roland Bastien, (now deceased for six years) a Huron man who took out term deposits at a credit union did not have to pay tax on the interest he earned on his investment.  For 27 years, Bastien ran a small handbeaded moccasin business on the Wendake Reserve (near Quebec City), where he also invested some of the income from the operation and sale of his business in term deposits with a caisse populaire (a credit union), also on his reserve.  Bastien believed the income was exempt from taxation under s. 87 of the Indian Act.

However, the Canada Revenue Agency disagreed, and added the term deposit investment income to his income for 2001.  His estate representatives appealed the decision but lost at both the Tax Court of Canada and the Federal Court of Appeal.  Both lower courts ruled that the caisse populaire generated its revenues outside the reserve, not on it, and therefore the interest paid to Mr. Bastien was not exempt from taxation.

But the Supreme Court rejected that opinion and found that the lower courts gave too much weight to the fact that the credit union produced its revenues in the “commercial mainstream” off the reserve.

The companion case to Bastien, Dubé v. The Queen, involved Alexandre Dubé, an Attikamek aboriginal, who was also found to be exempt from tax on interest he earned on term deposits with an on-reserve credit union.

Continue reading →

Tenth Circuit En Banc Petition in Ute Mountain Ute Case

Matthew L.M. Fletcher1 Comment

Here are the materials:

Petition for Rehearing En Banc

Exhibit 1

Exhibit 2

And here is a link to the case.

Miccosukee Effort to Quash IRS Subpoenas Fails

Matthew L.M. Fletcher2 Comments

As reported by Pechanga. Here are the materials in Miccosukee Tribe v. United States (S.D. Fla.):

DCT Order Denying Miccosukee Petition to Quash

IRS Motion to Deny Petition to Quash

Miccosukee Response

IRS Reply

Briefing in City of New York v. King Mountain Tobacco (Poospatuck Reservation)

Matthew L.M. Fletcher

Here are the materials in this Indian taxation case:

King Mountain Motion to Dismiss

City Opposition

King Mountain Reply

Tenth Circuit Rules against Ute Mountain Ute Tribe in State Tax Preemption Case

Matthew L.M. Fletcher6 Comments

Here are the materials in Ute Mountain Ute Tribe v. Rodriguez:

CA10 Opinion

CA10 Dissenting Opinion [the only opinion now available on the Tenth Circuit webpage]

New Mexico Opening Brief

Ute Mountain Response Brief

Ute Mountain Ute Response Brief + Appendices

Amicus Brief Supporting Ute Mountain Ute Tribe

New Mexico Reply Brief

Tribal Member Effort to Remove Cigarette Tax Case to Federal Court Remanded to State Court

Matthew L.M. Fletcher1 Comment

Here are the materials in People v. Huber (N.D. Cal.):

Huber Remand Order

Cal. Motion to Remand

Huber Opposition to Remand Motion

Cal. Reply

Should’ve read this, first: Kaighn Smith, Jr., Federal Courts, State Power, and Indian Tribes: Confronting the Well-Pleaded Complaint Rule, 35 N.M. L. Rev. 1 (2005) (email me if you want a copy).