SCOTUS Denies Cert in Club One Casino v. Haaland

Here is today’s order list.

Here are the cert stage briefs in Club One.

Jamul Action Committee v. Simermeyer Cert Petition

Here:

Jamul Pet2

Questions presented:

1. Whether, in 1994, Congress eliminated the distinction between “historic tribes” and “created tribes” and, thereby, eliminated the requirement that a tribe must have pre-existed the United States to have tribal immunity
2. Whether the JIV, which became a quarter-blood Indian group in 1996, is a federally recognized tribe, with tribal immunity, by virtue of the fact that it is still on the list of “Indian tribal entities” eligible to receive BIA services.

Lower court materials 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):

Starna Amicus Brief

SCOTUS Denies Cert in Yakama v. Yakima County Criminal Jurisdiction Dispute

Here is today’s order list.

Cert stage briefs and links to lower court materials here.

Federal Court Dismisses Remaining Comanche Claims against US over Chickasaw Casino

Here are the materials in Comanche Nation of Oklahoma v. de la Vega [formerly Zinke, then Bernhardt, and now should be Haaland] (W.D. Okla.):

106-1 Second Amended Complaint

113 Motion to Dismiss

120 Response

123 Reply

124 DCT Order

Prior posts here, here, and here.