From Indian Country Today.
Gabe Galanda on Recent Indian Taxation Cases
From Indian Country Today.
indian taxation
Split Eighth Circuit Panel Rules against Fond du Lac Member on Income Tax
Here is the opinion in Fond du Lac Band of Lake Superior Chippewa v. Frans: CA8 opinion in Fond du Lac.
From the court’s syllabus:
Minnesota’s act in taxing a Band member’s pension, earned in Ohio, but received on the reservation, did not violate due process as the member’s Minnesota citizenship created a constitutional nexus for the taxation. Judge Murphy, dissenting.
And the briefs:
Tenth Circuit En Banc Petition in Ute Mountain Ute Case
Briefing in City of New York v. King Mountain Tobacco (Poospatuck Reservation)
Here are the materials in this Indian taxation case:
Tenth Circuit Rules against Ute Mountain Ute Tribe in State Tax Preemption Case
Here are the materials in Ute Mountain Ute Tribe v. Rodriguez:
CA10 Dissenting Opinion [the only opinion now available on the Tenth Circuit webpage]
Ute Mountain Ute Response Brief + Appendices
Tribal Member Effort to Remove Cigarette Tax Case to Federal Court Remanded to State Court
Here are the materials in People v. Huber (N.D. Cal.):
Huber Opposition to Remand Motion
Should’ve read this, first: Kaighn Smith, Jr., Federal Courts, State Power, and Indian Tribes: Confronting the Well-Pleaded Complaint Rule, 35 N.M. L. Rev. 1 (2005) (email me if you want a copy).
California Court of Appeals Affirms Injunction against Indian Tobacco Retailer on Agua Caliente Reservation
Here is the unpublished opinion in People ex rel. Brown v. Black Hawk Tobacco, Inc.
An excerpt:
The superior court granted a preliminary injunction, prohibiting defendants and appellants Black Hawk Tobacco, Inc. (Black Hawk) and Frederick Allen McAllister (McAllister) from selling cigarettes to non-Indians in violation of state and federal laws. Black Hawk and McAllister appeal from the order granting the injunction. (Code Civ. Proc., § 904.1, subd. (a)(6).) On appeal, defendants argue that the State of California cannot regulate defendants’ sale of cigarettes to non-Indians because defendants are operating stores located on trust lands held by the United States for the Agua Caliente Band of Cahuilla Indians (the Band), a federally-recognized tribe. We reject this argument and hold the superior court did not abuse its discretion in granting the preliminary injunction against defendants.
Seneca Nation v. State of New York Appellate Division Materials
Florida Appeals Court Rules against Seminole Tribe in Gas Tax Case
Here is the opinion in Florida Dept. of Revenue v. Seminole Tribe of Florida.
An excerpt:
Taxability of gasoline purchased outside of Indian lands is the issue in this appeal. The Department of Revenue appeals a final summary judgment for the Seminole Tribe of Florida, declaring motor fuel taxes imposed on the Tribe for purchases of fuel off the reservations and trust lands, but used on tribal lands, invalid and directing the State to refund those taxes. It argues the trial court erred as a matter of law in ruling against the Department of Revenue. We agree and reverse.
We posted briefs here.
State of Washington v. Comenout Briefs
The Washington Supreme Court soon will decide whether the state has jurisdiction over alleged cigarette trafficking crimes committed by tribal members on Quinault Reservation land. Here are the materials:
85067-4 – State v. Robert Comenout, Jr. and Robert Comenout, Sr.
Hearing Date – 06/30/2011
Turtle Talk 
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