indian taxation

Washington COA Briefs in Samish Indian Nation Tax Case

Matthew L.M. Fletcher

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

Matthew L.M. Fletcher

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

Briefs here.

TICA Panel #8 — Taxes (but not death)

Matthew L.M. Fletcher
Skip Durocher, Rebecca Kidder, Tim Hennessy
Cassondra Church, moderator

Split Eighth Circuit Panel Holds Tax on Casino Patrons is Preempted by IGRA

Matthew L.M. Fletcher

Here is the opinion in Flandreau Santee Sioux Tribe v. Noem (No. 18-1271).

Briefs here.

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

Matthew L.M. Fletcher

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

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