Eleventh Circuit – Page 3

Eleventh Circuit Rejects Miccosukee Members’ Federal Tax Challenge

March 24, 2016Matthew L.M. Fletcher

Here is the opinion in Cypress v. United States:

An excerpt:

This appeal arises out of a dispute between sixteen members of the Miccosukee Tribe of Florida (the “Tribe members”) and the United States, the U.S. Department of the Interior, the U.S. Department of the Treasury, and the Secretaries of the Treasury and of the Interior (collectively, “the Government”). The Tribe members seek declaratory relief to avoid paying federal income taxes on distributions, including gaming proceeds, paid out of the Tribe’s trust account. The district court dismissed the complaint for lack of subject matter jurisdiction, finding that the United States had not waived sovereign immunity for suits brought by individual Tribe members. The Tribe members now appeal the dismissal.

We agree with the district court that the Government did not waive sovereign immunity. Accordingly, we affirm the district court’s dismissal of this matter.

Briefs here.

Eleventh Circuit Affirms Dismissal of Title VII Action against Florida Seminole

February 24, 2016February 24, 2016Matthew L.M. Fletcher

Here is the unpublished opinion in Longo v. Seminole Indian Casino-Immokalee.

Briefs are here.

Eleventh Circuit Decides Miccosukee Tribe v. Cypress

December 28, 2015Matthew L.M. Fletcher

Here is the opinion.

Materials in the million dollar sanction award are here.

Materials in Miccosukee’s failed effort to disqualify the judge are here.

Materials on the underlying merits of the claim are here and here.

Eleventh Circuit Briefs in Poarch Band of Creek Indians v. Hildreth

November 30, 2015Matthew L.M. Fletcher1 Comment

Here:

Hildreth Opening Brief

Poarch Band Brief

US Amicus Brief

Hildreth Reply

Lower court materials here.

Eleventh Circuit Briefs in Miccosukee Members’ Claims to Federal Tax Immunity

October 20, 2015Matthew L.M. Fletcher1 Comment

Here are the materials in Cypress v. United States:

Cypress Opening Brief

US Answer Brief

Lower court materials here:

1 Complaint

11 US Motion to Dismss

19 Opposition

22 US Reply

28 DCT Order

Eleventh Circuit Briefs in Longo v. Seminole Indian Casino-Immolakee (Title VII Claim)

August 27, 2015September 11, 2015Matthew L.M. Fletcher1 Comment

Here:

Longo Brief

Seminole Brief

Longo Reply

Lower court materials here.

Eleventh Circuit Holds Florida’s Rental Tax is Preempted by Federal Indian Law, but Not Utility Tax

August 26, 2015August 26, 2015Matthew L.M. Fletcher3 Comments

Here is the opinion in Seminole Tribe of Florida v. Stranburg. An excerpt:

Benjamin Franklin said, “[I]n this world nothing can be said to be certain, except death and taxes.” He was almost right. As this case illustrates, even taxes are not certain when it comes to matters affecting Indian tribes. In this appeal, we consider whether Florida’s Rental Tax and Florida’s Utility Tax, as applied to matters occurring on Seminole Tribe lands, violate the tenets of federal Indian law. For the reasons that follow, we find that the Utility Tax as it involves activities on Tribe land does not, but the Rental Tax does.

Briefs here.