indian taxation

Ninth Circuit Materials in Grand River Enterprises Six Nations v. Knudsen [Montana]

Matthew L.M. Fletcher

Here are the briefs:

Appellant Brief.pdfDownload
Appellee Brief.pdfDownload
Reply.pdfDownload

Oral argument video:

Oklahoma SCT Rejects Gov. Stitt’s Effort to Undo Tribal Tax Agreements Modifications from State Legislature

Matthew L.M. Fletcher

More stupid Oklahoma shit. More will come in the next few months. . . .

Here is the opinion in Stitt v. Treat.

Arizona COA Again Affirms County Property Tax on Nonmember Utility on Tribal Lands

Matthew L.M. Fletcher

Here is the opinion in South Point Energy Center LLC v. Arizona Dept. of Revenue:

1 CA-TX 20-0004 South Point.pdfDownload

Prior post here. Case tag here (lots of posts).

California Tribe Sues DOJ over Pact Act Enforcement

Matthew L.M. Fletcher

Here is the complaint in Twenty-Nine Palms Band of Mission Indians v. Garland (C.D. Cal.):

1 Complaint.pdfDownload
11-1 Motion for Injunction.pdfDownload

Eighth Circuit Materials in Bibeau v. Commissioner of Internal Revenue

Matthew L.M. Fletcher

Here:

Appellant’s 23-2923 Initial Brief 1-17-2024.pdfDownload
Appellant’s 23-2923 Addendum 1-17-2024.pdfDownload
Government Brief.pdfDownload

Additional briefs TK.

Agency decision here:

DECISION following Opinion for Bibeau v IRS Memo 2023-66 5-24-2023.pdfDownload
Give ‘em hell, Frank
reply-1Download

Oklahoma SCT Argument in Stroble v. Oklahoma Tax Commission Today @ 11AM Eastern Time

Matthew L.M. Fletcher

Live streamed on YouTube here:

https://www.youtube.com/live/zH_15MTIVSg?si=PlUSwUko2s12j8d5

Briefs are here.

Eighth Circuit Briefs in HCI Distributing v. Hilgers [Challenge to Tobacco Master Settlement Agreement]

Matthew L.M. Fletcher

Here:

State Opening Brief.pdfDownload
HCI Answer Brief.pdfDownload
Reply.pdfDownload

Lower court materials here and here.

Montana Federal Bankruptcy Court Allows Tribal Lodging Tax Claim against Campground

Matthew L.M. Fletcher

Here are the materials in In re Eagle Bear Inc. (D. Mont. Bkrcy.):

144 Objection to Claim.pdfDownload
153 Response.pdfDownload
232 Eagle Bear Brief.pdfDownload
233 Blackfeet Brief.pdfDownload
248 Brkcy Court Order.pdfDownload

Prior post here.

State and Tribes Prevail over Big Tobacco in Washington COA Decision about Boring Taxes

Matthew L.M. Fletcher

Here are the materials in State of Washington v. American Tobacco Co. (Wash. Ct. App.):

Opinion.pdfDownload
Appellant Brief.PDFDownload
Respondent Brief.PDFDownload
Tribal Amicus Brief.PDFDownload
Answer to Amicus Curiae .PDFDownload
Reply.PDFDownload

Cougar Den Prevails in Administrative Proceeding Initiated by Washington State’s Continued Effort to Impose Motor Fuel Tax Despite Losing at SCOTUS

Matthew L.M. Fletcher

Here are the materials in In re Cougar Den Inc. (Wash. O.A.H.):

Cougar Den Motion for Summary J

Dept Motion for Summary J

Cougar Den Opposition

Dept Response

Cougar Den Reply

Dept Reply

 

Initial Order on Summary Judgment Motions

Yeesh, they were right about Dall-E being expert at generating bad art: “cougar driving a truck in the style of the simpsons”