Materials in Suit against Lac Courte Oreilles Ojibwe Internet Lending Biz

Here are the materials in Easley v. Hummingbird Funds (S.D. Ala.):

34 Amended Complaint

37 Motion to Dismiss

69 Opposition

73 Reply

75 Magistrate Report

81 Objection

82 DCT Order

Eleventh Circuit briefs:

Opening Brief

Miccosukee Per Cap Taxation Cert Petitions

Here is the petition in Miccosukee Tribe of Indians of Florida v. United States:


Question presented:

The 2014 Tribal General Welfare Exclusion Act states that, for income tax purposes, “[g]ross income does not include the value of any Indian general welfare benefit.”

The question presented is whether contrary to that plain command, gross income includes “Indian general welfare benefits” when those benefits are derived from gaming revenue pursuant to the 1988 Indian Gaming Regulatory Act.

Here is the petition in Jim v. United States:


Questions presented:

Whether treaties with Indian tribes must be construed consistent with that tribe’s present-sense understanding of the treaty.

Whether the Miccosukee Tribe’s long-standing method of compensation for use of Tribal member lands and distributing revenue from land to its members can be considered a “mere formalism” to avoid inclusion and taxation as income to the members when the Tribe’s chosen method of compensation is soundly in line with federal law and policy.

Whether the Assistant Secretary of the Interior through its designated representative can interpret, waive, modify or exempt payments made to tribal members from inclusion as income.

Lower court materials here.



Eleventh Circuit Rejects Seminole Tax Claims on Claim Preclusion Grounds

Here is the unpublished opinion:


Here is an excerpt:

The question in this appeal is whether the doctrine of claim preclusion bars the Seminole Tribe of Florida (the “Tribe”) from again challenging the imposition of a Florida state tax on utility services, which the Tribe uses to conduct on reservation activities that are regulated by federal law. Concluding that the requirements of claim preclusion have been met and that no exception to the doctrine applies, we affirm the district court’s dismissal with prejudice of the Tribe’s complaint.

Briefs here.

Eleventh Circuit Briefs in United States Tax Dispute with Miccosukee Tribe and Members

Here are the briefs in United States v. Miccosukee Tribe of Indians of Florida:

Miccosukee Brief

Sally Jim Brief

US Brief

Miccosukee Reply

Lower court materials here.