Here:
indian taxation
Michelle Bachmann’s Indian Tax Case
Here is the case: Manypenny v CIR.
More details from this article, and an excerpt:
Bachmann appears to have represented the IRS only twice in cases tried in U.S. Tax Court _ both small cases _ according to a search of judicial records by attorney Melissa Wexler, a research expert at Westlaw, a major provider of computerized records.
One was a win against a White Earth Indian Reservation resident named Marvin Manypenny, who contended that part of his modest income was not taxable under treaty rights.
Mary Streitz, the Minneapolis lawyer who represented Manypenny in that 1992 case, said she remembers Bachmann as “well dressed and professionally mannered.’’ She said the case was “very, very small’’ but had the twist of involving federal Indian law. Manypenny, she said, was sworn in with a peace pipe. Continue reading
Gabe Galanda on Recent Indian Taxation Cases
From Indian Country Today.
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Here is the unpublished opinion in People ex rel.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.
Turtle Talk 
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