indian taxation

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

Matthew L.M. Fletcher

Here is the order list.

Mitchell materials here.

Teck Metals materials here.

King Mountain materials here.

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

Matthew L.M. Fletcher

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.

California SCT & COA Materials in Huber Tax Case

Matthew L.M. Fletcher

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

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

Matthew L.M. Fletcher

Here is the opinion.

Materials are here.

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

Matthew L.M. Fletcher

Here is the opinion in Blue Lake Rancheria Economic Development Corp. v. Commissioner:

Blue Lake Rancheria Sec. 17 Tax Court Decision

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

Matthew L.M. Fletcher

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

High Country News Profile of Cougar Den Case

Matthew L.M. Fletcher

Here.

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

Matthew L.M. Fletcher

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 Motion]

88 NWS Reply in Support of stay

89 GRE Reply in Support of Stay Motion

92 DCT Order Granting Stay Motion

93 NY Opposition to MTD

95-2 NWS Reply in Support of MTD

96 GRE Reply in Support of MTD

97 Magistrate Report100 NY Objections

102 NWS Response to Objections

103 NY Reply

110 DCT Order Sustaining Objections

King Mountain Tobacco v. US Cert Petition

Matthew L.M. Fletcher

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 excise tax, 26 U.S.C. § 5701-5703, and the Fair and Equitable Tobacco Reform Act (“FETRA”), 7 U.S.C. § 518-519, apply to the Yakama Indians even though (1) the Yakama Treaty creates a right to travel in order to protect the Yakama Indians’ ability to trade and (2) these taxes and fees are triggered by the transport of goods – rather than by sale or manufacture.

Lower court materials here. Case tag here.

Update:

us-brief-in-opposition.pdf

Ninth Circuit Rejects Tribe’s Effort to Avoid Possessory Interest Tax (again)

Matthew L.M. Fletcher

Here is the unpublished opinion in Agua Caliente Band of Cahuilla Indians v. Riverside County. An excerpt:

In Agua Caliente Band of Mission Indians v. County of Riverside, 442 F.2d 1184 (9th Cir. 1971), we held that this very tax is permissible. Plaintiff argues that our cursory preemption analysis there is clearly irreconcilable with White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), and therefore not controlling. See Miller v. Gammie, 335 F.3d 889, 893 (9th Cir. 2003) (en banc) (permitting a three-judge panel to depart from circuit precedent if, but only if, that precedent is clearly irreconcilable with a later Supreme Court or en banc decision). We disagree.

Materials are here.