TICA Panel #8 — Taxes (but not death)

Skip Durocher, Rebecca Kidder, Tim Hennessy
Cassondra Church, moderator

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

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

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

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)

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

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)

Here is the opinion.

Materials are here.

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

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

High Country News Profile of Cougar Den Case

Here.