Second Circuit Holds Treaties Do Not Provide Tax Immunity for Individual Indian-Owned Business on Fee Lands

Here is the opinion in Perkins v. Commissioner: Opinion

Briefs:

Perkins Brief

Commissioner Brief

Reply

Tax court opinion here.

Related case materials here.

Lezmond Mitchell Urgent Message

From the Lezmond Mitchell defense team:

Urgent Message to the Native American Community:

With Lezmond Mitchell’s execution date just two weeks away, time is running out to try to correct this gross violation of tribal sovereignty. Lezmond, a Navajo man, was sentenced to death over the objections of the Navajo Nation and the victims’ family for a crime against Navajo people committed on Navajo land. This was only possible because the government exploited a legal loophole, and it is the ONLY time the federal government has pursued a death sentence for a crime on tribal land over a tribe’s opposition.

YOU CAN HELP STOP THIS INJUSTICE. Lezmond Mitchell has asked President Trump to commute his sentence to life imprisonment without possibility of release. All Native American people can express their support for Lezmond’ clemency by signing  this letter.

On August 11, Navajo President Nez personally appealed to President Trump to ask that he grant Lezmond clemency. The U.S. President needs to hear that Native American people across the country demand a correction to the infringement of tribal sovereignty and the insult to Native American values that this death sentence represents. Again, please sign this letter now. It is very important that the letter be signed by ONLY Native American people, even though many non-Native American allies also support clemency for Lezmond Mitchell.

Tribes Sues California over Gaming Compact Negotiations

Here is the complaint in Cachil Dehe Band of Wintun Indians of the Colusa Indian Community v. State of California (E.D. Cal.):

1 Complaint

Oklahoma Tribes Sue Interior over Gaming Compact Approvals

Here is the complaint in Cherokee Nation v. Dept. of the Interior (D.D.C.):

1 Complaint

1-1 Comanche Gaming Compact

1-2 Otoe-Missouria Gaming Compact

Update:

26 Amended Complaint

Kansas, Sac and Fox Nation, and Iowa Tribe Sue Interior over Wyandotte Nation Trust Land Acquisition

Here is the complaint in State of Kansas v. Bernhardt (D. Kan.):

1 Complaint

1-2 Secretary’s Decision Letter