SCOTUS Denies Cert in Miccosukee Member’s Challenge to Federal Income Taxes on Per Capita Payments

Here is today’s order list.

Here are the cert stage materials in Clay v. Commissioner of Internal Revenue.

Clay v. Commissioner of Internal Revenue [Federal Taxes on Gaming Per Capita Payments]

Here:

Cert Petition

Question presented:

The question presented is: Whether the clear language of Title 25 of the Code of Federal Regulations, and the exclusive authority over federally recognized Indian Tribes granted to the Secretary of Interior under 25 U.S.C. § 2, controls the determination of how the Miccosukee Tribe compensates its members for the use of their lands, to the exclusion of any other federal agency, including the Internal Revenue Service.

Lower court materials here.