Fond du Lac Band of Lake Superior Chippewa v. Frans

Gabe Galanda on Recent Indian Taxation Cases

Matthew L.M. Fletcher

From Indian Country Today.

Split Eighth Circuit Panel Rules against Fond du Lac Member on Income Tax

Matthew L.M. Fletcher1 Comment

Here is the opinion in Fond du Lac Band of Lake Superior Chippewa v. Frans: CA8 opinion in Fond du Lac.

From the court’s syllabus:

Minnesota’s act in taxing a Band member’s pension, earned in Ohio, but received on the reservation, did not violate due process as the member’s Minnesota citizenship created a constitutional nexus for the taxation. Judge Murphy, dissenting.

And the briefs:

Fond du Lac Opening Brief.

Minnesota Brief