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.
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.
Several tribes — Jena Band of Choctaw Indians, Alabama-Coushatta Tribe of Texas, Citizen Potawatomi Nation, Coquille Indian Tribe, Rincon Band of Luiseno Indians, Shoalwater Bay Indian Tribe, Spokane Tribe of Indians, Standing Rock Sioux Tribe — filed a joint amicus brief supporting the Kickapoo Tribe’s cert petition over the Secretarial procedures for establishing Class III gaming compacts, a rule struck down by the Fifth Circuit a few months ago. Here is the Tribal Amicus Brief. Here is the link to the Kickapoo cert petition. The State’s cert opposition is due later this month.
It is significant, of course, that the United States did not file a cert petition.
Here, the Citizen Potawatomi Nation paid its chairman using interest from tax-exempt trust funds, expecting the chairman to then be exempt from federal income tax. Not so, according to the IRS — and the Western District of Oklahoma agreed.
Here are the materials: