Here is the opinion in Parm v. National Bank of California NA.
Eleventh Circuit
Eleventh Circuit Affirms Injunction Favoring Poarch Band against Escambia County Assessor
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.
Eleventh Circuit Rejects Miccosukee Members’ Federal Tax Challenge
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
Here is the unpublished opinion in Longo v. Seminole Indian Casino-Immokalee.
Briefs are here.
Eleventh Circuit Decides Miccosukee Tribe v. Cypress
Eleventh Circuit Briefs in Poarch Band of Creek Indians v. Hildreth
Here:
Lower court materials here.
Eleventh Circuit Briefs in Miccosukee Members’ Claims to Federal Tax Immunity
Here are the materials in Cypress v. United States:
Lower court materials here:
Eleventh Circuit Briefs in Longo v. Seminole Indian Casino-Immolakee (Title VII Claim)
Eleventh Circuit Holds Florida’s Rental Tax is Preempted by Federal Indian Law, but Not Utility Tax
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.
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