Here is the opinion in In the Matter of White v. State of New York Tax Appeals Tribunal (N.Y. A.D.):
taxation
Michigan (“largely”) Prevails over Keweenaw Bay Indian Community on Sales and Use Taxes
Here are the updated materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.):
421 DCT Order re State Prosecutions
422 DCT Order re Protective Order
Prior post here.
William Starna on the Tax Implications of the 1794 Treaty of Canadaigua
William A. Starna has published “The 1794 Treaty of Canandaigua and The Taxation of Native Americans” in Tax Notes Federal:
Ninth Circuit Rejects Big Sandy’s Effort to Avoid State Cigarette Taxes
Here is the opinion in Big Sandy Rancheria Enterprises v. Bonta.
Briefs:
Lower court materials here.
Arizona COA Holds Federal Law Preempts State Taxes on Trust Land Improvements Regardless of Ownership
Connecticut SCT Decides Town of Ledyard v. WMS Gaming Inc.
Federal Court Dismisses Pala Band’s Challenge to State Motor Fuel Tax Collection Requirement
Here are the materials in Pala Band of Mission Indians v. Maduros (S.D. Cal.):
Wisconsin Federal Court Holds Tax Immunities Do Not Apply to Reacquired Reservation Land
Here are the relevant materials in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Evers (W.D. Wis.):
153 State Motion for Summary J
171 Towns and Assessors Motion for Summary J
172 Tribe Motion for Summary J
223 State Reply in Support of 153
228 Towns and Assessors Reply in Support of 171
232 Tribe Reply in Support of 172
Prior post here.
Cert Petition in Seneca Nation Citizen’s Treaty-Based Tax Immunity Claim
Here is the petition in Perkins v. Commissioner of Internal Revenue:
Perkins v. Commissioner Cert Petition
Question presented:
This Court is presented with a question of first impression, as to the taxability of income derived from the sale of sand and gravel, mined from treatyprotected land by an enrolled member of the Seneca Nation of Indians (“Seneca Nation”). Upon the granting of certiorari, the Court will examine the language in two federal treaties, promising not to disturb the “free use and enjoyment” of lands by the Seneca Nation and “their Indian friends residing thereon and united with them,” and protecting these lands “from all taxes” for any purpose. Treaty with the Six Nations (“Canandaigua Treaty”), art. III, Nov. 11, 1794, 7 Stat. 45; Treaty with the Senecas (“1842 Treaty”), art. 9th, May 20, 1842, 7 Stat. 590. Congress has explicitly stated the Internal Revenue Code “shall be applied to any taxpayer with due regard to any treaty obligation of the United States which applies to such taxpayer.” 26 U.S.C.A. § 894 (a)(1)(West).
The question presented is whether the United States Court of Appeals and the United States Tax Court have given “due regards” to the treaty obligations of the United States by finding these treaties had no textual support for an exemption from federal income tax applicable to an enrolled Seneca member whose income is derived from the
lands of the Seneca Nation. Perkins v. Comm’r, 970 F.3d 148, 162-67 (2d. Cir. 2020).
Lower court materials here.
UPDATE (5/1/21):
Turtle Talk 
You must be logged in to post a comment.