taxation – Page 8 – Turtle Talk

Grand River Six Nations Enterprises Ltd. v. Boughton Cert Petition

August 30, 2021January 7, 2022Matthew L.M. Fletcher

Here:

Questions presented:

1. Whether Connecticut impermissibly regulates or controls conduct beyond the boundaries of the State in violation of the dormant Commerce Clause when, as a condition of allowing a manufacturer’s products to be sold in the state, Connecticut forces the manufacturer to obtain and provide private sales and shipping information possessed by non-Connecticut distributors doing no business in Connecticut and having no nexus with Connecticut.

2. Whether Connecticut violates Due Process protections when it bans a manufacturer’s products from being sold in the state, if the manufacturer fails to obtain and provide to Connecticut private sales and shipping information possessed by non-Connecticut distributors relating to their distribution of products in jurisdictions other than Connecticut.

3. Whether Connecticut violates the Supremacy Clause when, as a condition of allowing a manufacturer’s products to be sold in the state, Connecticut forces the manufacturer to obtain and provide private sales and shipping information possessed by non-Connecticut distributors who conduct no business in Connecticut nor distribute the manufacturer’s products to, or in, Connecticut.

Lower court materials here.

Update:

Boughton BIO

Clay v. Commissioner of Internal Revenue [Federal Taxes on Gaming Per Capita Payments]

August 23, 2021Matthew L.M. Fletcher

Here:

Cert Petition

Question presented:

The question presented is: Whether the clear language of Title 25 of the Code of Federal Regulations, and the exclusive authority over federally recognized Indian Tribes granted to the Secretary of Interior under 25 U.S.C. § 2, controls the determination of how the Miccosukee Tribe compensates its members for the use of their lands, to the exclusion of any other federal agency, including the Internal Revenue Service.

Lower court materials here.