South Dakota Cert Petition in IGRA Preemption Case

Here is the petition in Noem v. Flandreau Santee Sioux Tribe:

noem-v-flandreau-cert-petition.pdf

appendix-2.pdf

Question presented:

Does the  Bracker test currently serve as a consistent and predictable rule of law in light of the exponential expansion of Indian gaming since 1988 and the fiscal demands the industry now places on state budgets?

Lower court materials here.

Oklahoma SCT Holds Tax on Video Game Machines Used at Cherokee Casinos is Preempted by Federal Law

Here is the opinion in Video Game Technologies v. Rogers County Board of Tax Roll Corrections.

Here is a related opinion involving machines at the Creek casinos, Video Game Technologies v. Tulsa County Board of Tax Roll Corrections.

Washington COA Briefs in Samish Indian Nation Tax Case

Here are the materials:

79733-6 – Samish Indian Nation, Appellant v. Department of Licensing, Respondent

Update:

Appellant Brief

Respondent Brief

Appellant Reply

Amicus Curiae Stillaguamish Tribe of Indians

Respondent Response to Amicus Brief

Appellant Response to Amicus Brief

Second Circuit Rules Against King Mountain Tobacco in Tax Case

Here is the opinion in State of New York v. Mountain Tobacco Co. d/b/a King Mountain Tobacco Company, Inc.

Briefs here.

Federal Court Dismisses Big Sandy Rancheria’s Challenge to State Tax Laws

Here are the materials in Big Sandy Rancheria Enterprises v. Becerra (E.D. Cal.):

1-complaint-6.pdf

10-1-state-treasury-mtd.pdf

11-1-state-ag-mtd.pdf

13-first-amended-complaint-2.pdf

15-1-state-ag-mtd.pdf

16-1-state-treasury-mtd.pdf

20-tribe-response-to-16.pdf

21-tribe-response-to-15.pdf

23-state-tax-dept-reply.pdf

24-state-ag-reply.pdf

44-dct-order.pdf