indian taxation

Briefs here.

Tenth Circuit Affirms Dismissal of Muscogee (Creek) Tax Case under Eleventh Amendment

July 11, 2010July 11, 2010Matthew L.M. Fletcher1 Comment

Here is the opinion in Muscogee (Creek) Nation v. Oklahoma Tax Commission.

Briefs are here.

Lower court materials here.

Challenge to Tribal Authority to Tax Non-Indians on Reservation Land

July 10, 2010July 9, 2010Matthew L.M. Fletcher1 Comment

The case is Lanphere v. Wright (CA9, no decision yet), and is a part of Paul Matheson’s ongoing efforts to avoid tribal, state, and federal law (here and here).

Here are the materials in this case:

Lanphere DCT Order

Lanphere Opening Brief w addendum

Wright Response Brief

Lanphere Reply Brief

Court Amends Chehalis v. Thurston County Order; Outcome Stays the Same

July 2, 2010Matthew L.M. Fletcher

Here is that order: DCT Order Amending Judgment.

Saginaw Chippewa Briefs Struck in Reservation Boundary Case as Not Being Timely

June 8, 2010Matthew L.M. Fletcher

Here is the order: DCT Order Striking Sag Chip Briefs

The remaining materials are here.

New York Court of Appeals Affirms Cayuga Cigarette Tax Immunity in Cayuga v. Gould

May 11, 2010May 11, 2010Matthew L.M. Fletcher

Thanks to T.W., here is the opinion (4-3): Cayuga Opinion

Lower court materials are here.

Oneida v. Madison County News Coverage

April 28, 2010Matthew L.M. Fletcher

From How Appealing:

“Court: Oneida Indian Nation can ignore tax collector.” Today’s edition of The Post-Standard of Syracuse, New York contains an article that begins, “When the U.S. Supreme Court ruled in 2005 that the Oneida Indian Nation had to pay property taxes, much of Madison and Oneida counties rejoiced. A federal appeals court on Tuesday, however, stripped the counties of the power to actually collect those taxes. A panel of the 2nd Circuit Court of Appeals said that, while the tribe might owe taxes, it can’t be taken to court because it’s sovereign.”

The Oneida Daily Dispatch reports today that “Court rules that Madison and Oneida counties can’t foreclose on Oneida Indian Nation land.”

And The Utica Observer-Dispatch contains an article headlined “US judges: Counties can’t foreclose on Oneidas.”