Here is the order list — the docket no. is 09-32, and the notice is on page 3.
Barrett v. United States
Barrett v. United States Cert Petition Materials
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 v. United States Briefing in CA10
Here are the briefs in Barrett v. United States, to be heard by the Tenth Circuit:
Lower court materials, including the opinion, are here in an earlier post.