Big Sandy Cert Petition in Tax Case

Here is the petition in Big Sandy Rancheria Enterprises v. Bonta:

Questions presented:

1. Whether an Indian tribe incorporated by federal charter under section 17 of the Indian Reorganization Act of 1934 (25 U.S.C. § 5124) is an “Indian tribe or band with a governing body duly recognized by the Secretary of the Interior” authorized to bring suit under 28 U.S.C. § 1362.

2. Whether the Indian Trader Statutes (25 U.S.C. §§ 261-263) or the Bracker balancing test (see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980)) preempts the State of California’s regulation of intertribal cigarette sales, where an Indian tribe sells tribally manufactured cigarettes to Indian tribal buyers on their home reservations.

Lower court materials here.

SCOTUS Denies Cert in in Perkins v. Commissioner of Internal Revenue

Here is today’s order list.

Here are the cert stage materials.

Seventh Circuit Materials in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Evers


Tribe Brief

State Brief


Lower court materials here.

California COA (again) Permits Tax on Leased Allotments

Here are the materials in Albrecht v. County of Riverside (Cal. Ct. App.):


Opening Brief

Desert Water Agency Brief

County of Riverside Brief

Coachella Water District Brief


Related decision (and why we said “again”) here.

Michigan (“largely”) Prevails over Keweenaw Bay Indian Community on Sales and Use Taxes

Here are the updated materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.):

317 Michigan MSJ


365 Michigan Response to 328

370 KBIC Response to 317

376 Michigan Reply

377 KBIC Reply

421 DCT Order re State Prosecutions

422 DCT Order re Protective Order

423 DCT Order

Prior post here.

Ninth Circuit Rejects Big Sandy’s Effort to Avoid State Cigarette Taxes

Here is the opinion in Big Sandy Rancheria Enterprises v. Bonta.


Big Sandy Opening Brief

California Brief


Lower court materials here.