Supreme Court Denies Cert in Rocky Barrett Tax Case

Here is the order list — the docket no. is 09-32, and the notice is on page 3.

Barrett v. United States Cert Petition Materials

The petition stage briefing is complete in Barrett v. United States (09-32).

Barrett v. US Cert Petition

CPN Amicus Brief

SOLICITOR ANSWER BRIEF

Barrett Reply Brief

The conference for this petition is October 9, 2009.

Lower court materials are here.

Citizen Potawatomi Nation Files Amicus Brief in Barrett v. United States

Here — CPN Amicus Brief

Other materials are here. And here is the Supreme Court docket.

Barrett v. United States — Tribal Trust Funds Paid to Subject to Federal Income Tax

Here is the opinion from the Tenth Circuit. The lower court materials are here. An excerpt:

John A. Barrett, Jr. (“Barrett”) filed suit under 28 U.S.C. § 1346(a) against the United States seeking refund of the federal income taxes, penalties, and interest paid by him pursuant to an Internal Revenue Service (“IRS”) assessment for the tax year ending December 31, 2001. Barrett timely appeals the district court’s grant of summary judgment in favor of the United States. We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm the district court’s ruling that the salary paid to Barrett as chairman of the Citizen Potawatomi Tribe (the “Tribe”) was not exempt from federal income tax. We also affirm the district court’s ruling on the accuracy-related penalty.

Tenth Circuit briefs are here:

barrett-appellant-brief

usa-appellee-brief

Barrett v. United States Briefing in CA10

Here are the briefs in Barrett v. United States, to be heard by the Tenth Circuit:

barrett-appellant-brief

usa-appellee-brief

Lower court materials, including the opinion, are here in an earlier post.