Tag Archives: indian taxation

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

Posted in Author: Matthew L.M. Fletcher, economic development, Research, taxation | Tagged , , ,

SCOTUS Denies Cert in Mitchell v. Tulalip; Teck Metals v. Colville; and King Mountain Tobacco

Here is the order list. Mitchell materials here. Teck Metals materials here. King Mountain materials here.

Posted in Author: Matthew L.M. Fletcher, Research, Supreme Court | Tagged , , , , , , , , , , , ,

SCOTUS Denies Cert in Four Indian Law Matters (Miccosukee + Jim, ICWA, and Comanche)

Here is Tuesday’s order list. The materials in the Miccosukee petitions are here. The page on the ICWA case is here. The Comanche materials are here.

Posted in Author: Matthew L.M. Fletcher, ICWA, IGRA, Research, Supreme Court, taxation | Tagged , , , , , , , , , ,

California SCT & COA Materials in Huber Tax Case

Here are the materials in Huber v. People ex rel. Becerra (Cal.): Huber-Navarro-Petition-for-Review-04-Apr-Apr-2019-STAMPED And in People ex rel. Becerra v. Huber (Cal. Ct. App.) [we posted materials here]: Navarro-Appellant’s-Opening-Supplemental-Brief-15-Nov-2018-FILE-STAMPED Navarro-Appellant’s-Petition-for-Rehearing-09-Oct-2018-FILE-STAMPED Navarro-Appellant’s-Supplemental-Reply-Brief-06-Dec-2018-FILE-STAMPED

Posted in Author: Matthew L.M. Fletcher, Research, taxation | Tagged , , , , , , ,

Split SCOTUS Affirms Cougar Den (5-4, no majority opinion)

Here is the opinion. Materials are here.

Posted in Author: Matthew L.M. Fletcher, economic development, Research, Supreme Court, treaty rights | Tagged , , , , ,

U.S. Tax Court Holds Section 17 Corporation Not Legally Distinct from Corporate Subsidiaries

Here is the opinion in Blue Lake Rancheria Economic Development Corp. v. Commissioner: Blue Lake Rancheria Sec. 17 Tax Court Decision

Posted in Author: Matthew L.M. Fletcher, economic development, Research, taxation | Tagged , , ,

California Appellate Court Holds State Taxes Imposed on Tribal Member Not Preempted

Here are the materials in People ex rel. Becerra v. Huber (Cal. Ct. App.): opinion-1.pdf appellant-opening-brief.pdf respondent-brief.pdf reply-brief.pdf appellant-supplemental-brief.pdf appellee-supplemental-reply.pdf appellant-supplemental-reply.pdf

Posted in Author: Matthew L.M. Fletcher, economic development, Research, taxation | Tagged , , , , ,

High Country News Profile of Cougar Den Case

Here.

Posted in Author: Matthew L.M. Fletcher, economic development, Research, Supreme Court, treaty rights | Tagged , , , , , ,

Federal Court Rejects Motions to Dismiss New York Suit against Native Wholesale Supply & Grand River Enterprises Six Nations

Here are the materials in State of New York v. Grand River Enterprises Six Nations LTD (W.D. N.Y.): 76 Second Amended Complaint 79-3 Native Wholesale Supply MTD 81-1 Grand River Enterprises Six Nations MTD 84 NY Response to 81-1 [Stay … Continue reading

Posted in Author: Matthew L.M. Fletcher, economic development, Research, taxation | Tagged , ,

King Mountain Tobacco v. US Cert Petition

Here: cert petition Questions presented: 1. Whether the Ninth Circuit erred in holding that the Yakama Treaty must include  express exemptive language” to create an exemption from a federal tax or fee.  2. Whether the Ninth Circuit erred in holding that the federal tobacco … Continue reading

Posted in Author: Matthew L.M. Fletcher, economic development, Research, Supreme Court, taxation | Tagged , , , , , ,