Osage Nation v. Oklahoma Tax Commission — Reservation Diminishment

The Northern District of Oklahoma recently rejected the claims of the Osage Nation that Osage County is Indian Country (news article, via Indianz) — osage-nation-v-otc-dct-order

osage-reservation-sign

Here are the materials:

otc-motion-to-dismiss

osage-opposition-to-motion-to-dismiss

otc-reply-brief-in-support-of-motion-to-dismiss

otc-supplemental-brief-motion-for-summary-judgment

osage-response-to-motion-for-summary-judgment

otc-reply-brief-in-support-of-motion-for-summary-judgment

Nottawaseppi Huron Band Tax Dispute

From Indianz:

The Nottawaseppi Huron Band of Potawatomi says it won’t pay local taxes until the Michigan Tax Tribunal resolves its case.

The tribe says it is owed a refund on more than $90,000 in township, school, county and state taxes. The tribe says it shouldn’t pay because the Pine Creek Reservation is held in trust. But Athens Township says the tribe owes the money because the reservation wasn’t taken into trust until the summer of 2008. The treasurer says the bill comes to $112,770 for 2008. The tribe won federal recognition in 199.

Get the Story:
Tribe’s taxes go unpaid as dispute continues (The Battle Creek Enquirer 1/12)

Related Stories:
Nottawaseppi Huron Band negotiates service deal (1/7)

South Dakota v. Grand River Enterprises — Appellate Briefs

We previously posted on a South Dakota Supreme Court decision in South Dakota v. Grand River Enterprises here. Here are the briefs:

south-dakota-appellant-brief

gre-brief

south-dakota-reply-brief

Motion for Reconsideration Denied in Milhelm Attea Case

Here is the opinion denying the motion for reconsideration — milhelm-attea-dct-order

Here are the earlier materials.

NYTs Article on Poospatuck Cigarette Sales

From the NYTs:

MASTIC, N.Y. — Down by the lapping waters of Great South Bay, the Indian chief stared up at the trees swaying in the wind. Then he squinted: Was that a surveillance camera on top of that utility pole?

Probably not, but Harry Wallace, chief of the Unkechaug Nation, says he has good reason to be watching his back — and his tribe’s — closely.

He and several other owners of shops that sell cigarettes on the tiny Poospatuck reservation on the South Shore of Long Island, where the Unkechaugs are based, have been sued by the City of New York. The city claims that this Indian enclave — the closest reservation to New York City — has become a “tax evasion haven” and a drain on the city’s coffers.

Continue reading

Arizona State Bar Indian Law Section Newsletter — Fall 2008

“The Arrow” — arizona-indian-law-fall-08

Highlights:

A Substantial Burden: Navajo Nation v. United States Forest Serv., 535 F.3d 1058 (9th Cir. 2008)

Indian Law Section 2008-2009 Writing Competition Call for Entries

Barona v. Yee: State Taxation of Tribal Construction Projects

NYTs on NYC v. Poospatuck Smokeshops

From the NYTs:

Bootleg cigarette traffic from Long Island’s tiny Poospatuck reservation to New York City is brisk, so much so that some cigarette dealers on the reservation don’t even bother to set up storefronts, according to a motion filed in federal court on Tuesday.

Instead, the dealers take telephone orders for bulk shipments of untaxed cigarettes. Millions of them are delivered to the city by van and distributed through an underground network that dramatically undercuts tax collection, the city alleged.

The Bloomberg administration asked a federal judge in Brooklyn to bar the reservation’s eight largest dealers from selling untaxed cigarettes to the public. Those dealers, named as defendants in a federal lawsuit filed by the city last month, control 95 percent of the sales on the reservation, the city said.

Officials estimate that untaxed cigarette sales by the eight dealers have cut city revenues by nearly $195 million a year, an amount the city can ill afford during a financial crisis. In addition, bootleg cigarette traffic undermines a Bloomberg administration anti-smoking campaign.

Continue reading

South Dakota v. Grand River Enterprises — State Long Arm Statute Does Not Reach All Tribal Enterprises

Here is the South Dakota Supreme Court’s decision in State v. Grand River Enterprises. From the opinion:

Grand River Enterprises Six Nations Ltd. (Grand River), a Canadian cigarette manufacturer, moved the circuit court to vacate three default judgments arising out of the sale of cigarettes in the State of South Dakota. Grand River argued that the circuit court lacked personal jurisdiction because Grand River had not purposefully availed itself of the South Dakota market sufficient to permit jurisdiction under the Due Process Clause of the Fourteenth Amendment. After an evidentiary hearing on the merits of the jurisdictional issue, the circuit court granted the motions. We affirm.

County Taxation of Mixed-Ownership Tribal Enterprise

The Western District of Washington denied a motion for a preliminary injunction brought by the Confederated Tribes of the Chehalis Reservation to prevent Thurston County, Washington from taxing a business (a Great Wolf Lodge) jointly owned by a non-native corporation and the tribes.

chehalis-tribes-motion-for-preliminary-injunction

thurston-county-response

chehalis-reply-brief

confederated-chehalis-tribes-v-thurston-county-dct-order

US v. Fiander — CA9 Reverses Dismissal of RICO Claims against Yakama Member

The Ninth Circuit held in U.S. v. Fiander that a Yakama tribal member who cannot be convicted of violating the Contraband Cigarette Trafficking Act because of the “right to travel” provision of the Yakama treaty can still be prosecuted for conspiracy under RICO.

us-v-fiander-ca9-opinion

us-opening-brief-fiander

[Fiander response brief unavailable]

us-reply-brief-fiander