indian taxation

Federal Court Bars South Dakota from Collecting Taxes on Non-Indian Contractors Working on Tribal Casino Construction Project

Matthew L.M. Fletcher

Here are the materials in Flandreau Santee Sioux Tribe v. Sattgast (D.S.D.):

32 State Motion for Summary J

75 Flandreau Motion for Summary J

78 State Opposition

81 Flandreau Opposition

87 State Reply

89 Flandreau Reply

102 DCT Order

D.C. Circuit Rejects HCI Tax Recordkeeping Immunity Claim

Matthew L.M. Fletcher

Here is the opinion in Ho-Chunk, Inc. v. Sessions.

Briefs here.

SCOTUS Grants Cougar Den Tax Case; Denies Shingle Springs Gaming and Wind River Reservation Boundaries Cases; Issues CVSG in Ute Tribal Court Jurisdiction Matter

Matthew L.M. Fletcher

Here is today’s order list.

Here are the materials in the Cougar Den matter.

Here are the materials in the Shingle Springs matter.

Here are the materials in the Wind River matter.

Here are the materials in the Ute Tribe matter.

Post-Trial Briefs in Tulalip Tribes v. Washington [Quil Ceda]

Matthew L.M. Fletcher

Here are the post-trial briefs in Tulalip Tribes v. State of Washington (W.D. Wash.):

stateposttrialbrief

tulalipposttrialbrief

Case tag here.

NY Court of Appeals Affirms State Tax Collection Powers over Indian Retailers

Matthew L.M. Fletcher

Here is the opinion in White v. Scheiderman.

Briefs:

record on appeal

native outlet motion for leave to appeal

appellant brief

seneca nation amicus brief

cayuga nation amicus brief

state appellee brief

state response to tribal amici

reply brief

Eleventh Circuit Rules Against Miccosukee Tribe and Sally Jim over Taxes

Matthew L.M. Fletcher

Here is the opinion in United States v. Jim.

Briefs here.

United States Tax Court Holds Income Earned from Seneca Lands is Taxable

Matthew L.M. Fletcher

Here is the opinion in Perkins v. Commissioner:

Opinion

Ninth Circuit Briefs in Agua Caliente Band of Cahuilla Indians v. Riverside County

Matthew L.M. Fletcher

Here:

Opening Brief 

NCAI  Amicus Brief 

NITA Brief of Amicus Curiae

county answer brief

desert water agency answer brief

county association amicus brief

reply

Oral argument video here.

Lower court materials here.

Update in Comenout Litigation II

Matthew L.M. Fletcher

Here are updated materials in Comenout v. Pittman (formerly Comenout v. Pierce County Superior Court) (W.D. Wash.):

70 DCT order dismissing complaint

77 DCT order granting motion to file amended complaint

103 state official motion to dismiss

105 opposition

108 reply

110 DCT order

Prior posts here.

Update in KBIC Suit against Michigan Treasury Dept.

Matthew L.M. Fletcher

Here are the materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.):

99 state motion re state prosecutions

115 kb motion for protective order

126 kb motion for summary j re sales and use taxes

143 magistrate order granting protective order