Here.
Here is the court’s case summary.
Lower court decision here.
The complaint in Muscogee (Creek) Nation v. Henry is posted here.
Preliminary injunction materials here:
DCT Order Denying Muscogee Motion
Here are the materials in Upstate Citizens for Equality v. Salazar (N.D. N.Y.), a companion to Central New York Fair Business Assn. v. Salazar (N.D. N.Y.):
DCT Order Granting Partial Summary Judgment
US Motion for Partial Dismissal
Plaintiff Response to Motion for Partial Dismissal
US Motion to Dismiss Supplemental Claim
The case is Mike v. Franchise Tax Board (Cal. App. 4th Dist.) (opinion here).
Here are the briefs:
Materials in a related case involving the 29 Palms Band are here.
An excerpt from the opinion:
Here.
An excerpt:
There is a relatively short list of people who like mail-order cigarettes: teenagers, adults evading sales taxes and the Seneca Nation of Indians of western New York, which dominates the national market.
Even the big tobacco companies oppose the practice, in part to stamp out the Senecas’ competition. And with the industry’s strange-bedfellow backing, a bill to block the shipment of cigarettes passed the House of Representatives last spring by a vote of 397 to 11. A Senate committee approved it unanimously last fall.
But then the Senecas, who control a gambling and cigarette empire that brings in more than $1 billion a year, began a campaign of back-room lobbying and public political threats. That now appears to have shut down the legislation and kept the tribe in the cigarette business, a case study in the power of a well-financed special interest to thwart what had seemed to be a national consensus.
“Isn’t that the way things go in the American system?” asked Richard Nephew, co-chairman of the Seneca Nation’s foreign relations committee. “It is something new for us to actively get involved in the American political process,” he said. “But we are trying to learn what works in America, and I guess making political contributions is something that works.”
As recently as December, a ban on mail-order cigarettes called the PACT Act — for Prevent All Cigarette Trafficking — looked all but certain to become law. After the Senate Judiciary Committee approved the House measure, Senator Harry Reid of Nevada, the majority leader, prepared the bill for passage on the floor. No senator has publicly opposed the legislation.
But at the last minute, two or three Democratic senators told party leaders privately that they might block the bill, according to senior Senate Democratic aides. They spoke on the condition of anonymity because they were not authorized to speak publicly.
Opinion here: Osage Nation v. Kemp, 09-5050 (March 5, 2010)
Briefs here.
Vodpod videos no longer available.
News article here (prior legal materials here) (h/t Pechanga and Indianz):
The Crow Creek Sioux Tribe has settled its tax debt with the Internal Revenue Service and lined up a loan that will enable it to buy back the 11 square miles of land the IRS sold at auction in December, the tribal chairman said.
A stipulation filed in court last week indicates the tribe will dismiss its lawsuit, which sought to prevent the IRS from selling the Hyde County land. That will cancel a May 4 trial.
The IRS took the unusual step of seizing and selling the land because the tribe refused to pay $3.12 million in employment taxes, penalties and interest it racked up since 2001.
At $2.58 million, the winning bid did not fully satisfy the debt. But tribal chairman Brandon Sazue, who met with government officials in Washington last week, said the IRS is forgiving what’s left.
“We don’t owe the IRS anything at this point in time, as long as we drop the lawsuit,” Sazue said. Continue reading
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