Eleventh Circuit

Eleventh Circuit Rejects Seminole Tax Claims on Claim Preclusion Grounds

Matthew L.M. Fletcher

Here is the unpublished opinion:

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 Seminole Tribe of Florida v. Biegalski

Matthew L.M. Fletcher

Here:

Seminole Brief

Florida Brief

Reply

Lower court briefs here.

Eleventh Circuit Rules Against Miccosukee Tribe and Sally Jim over Taxes

Matthew L.M. Fletcher

Here is the opinion in United States v. Jim.

Briefs here.

Eleventh Circuit Dismisses Challenge to Seminole Tribal Court Jurisdiction

Matthew L.M. Fletcher

Here is the unpublished opinion in Asker v. Seminole Tribe of Florida Inc.:

Unpublished Opinion

Briefs here.

Eleventh Circuit Materials in Asker v. Seminole Tribe

Matthew L.M. Fletcher1 Comment

Here:

Asker Opening Brief

Seminole Motion for Sanctions

Seminole Response Brief

Reply

Lower court materials here.

Eleventh Circuit Affirms Sanctions against Former Miccosukee Counsel

Matthew L.M. Fletcher

Here are the materials in Roman v. Lehtinen:

Appellant Brief

Appellee Brief

Reply Brief

CA11 Unpublished Opinion

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

Matthew L.M. Fletcher

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.

Eleventh Circuit Holds ADEA Does Not Abrogate Tribal Immunity

Matthew L.M. Fletcher

Here is the opinion in Williams v. Poarch Band of Creek Indians.

Briefs:

Williams Brief

Poarch Band Brief

Reply

Lower court materials here.

Eleventh Circuit Declines to Enforce Arbitration Clause in Western Sky-Related Suit

Matthew L.M. Fletcher

Here is the opinion in Parm v. National Bank of California NA.

Eleventh Circuit Affirms Injunction Favoring Poarch Band against Escambia County Assessor

Matthew L.M. Fletcher1 Comment

Here is the opinion in Poarch Band of Creek Indians v. Hildreth.

An excerpt:

The Poarch Band of Creek Indians (“Poarch Band”) sued James Hildreth,
Tax Assessor of Escambia County, Alabama, for declaratory and injunctive relief to prevent the assessment of property taxes on lands owned by the Poarch Band in Escambia County, Alabama, and held in trust by the United States (“Trust Property”). The Poarch Band maintains the Trust Property is exempt from taxation pursuant to the Indian Reorganization Act of 1934 (“IRA”). See 25 U.S.C. § 465.1 The district court granted injunctive relief barring the tax assessment efforts during the pendency of the case, and Hildreth appeals.2 Finding no abuse of discretion and no error of law, we affirm.

Briefs here.