indian taxation

Osage Nation Petition for Rehearing Reservation Disestablishment Case

Matthew L.M. Fletcher3 Comments

Here: Osage Petition for Rehearing

Earlier materials are here.

Tribe Loses Summary Judgment Motions in Chehalis Great Wolf Lodge Case

Matthew L.M. Fletcher2 Comments

Sure to be appealed….

Order Granting SJ Dkt. #181

Briefs are here.

Opening Appellate Brief in Fond du Lac Band Challenge to State Authority to Tax Out of State Income of Reservation Indians

Matthew L.M. Fletcher

Here: Fond du Lac Opening CA8 Brief

Lower court materials are here.

Cayuga Indian Nation Tax Case Oral Argument Video in N.Y. Court of Appeals

Matthew L.M. Fletcher

Here.

Here is the court’s case summary.

Lower court decision here.

Appellate Briefing in Ute Mountain Tribe v. Homans in Tenth Circuit

Matthew L.M. Fletcher

Here:

01 15 2010 NM Opening Brief

Tribe Response Brief

Amici Brief

Homans Reply Brief

Findings of Fact Memo of Law and Memorandum Opinion (Lower ct decision)

Is the Indian Tobacco Market Dead?

Matthew L.M. Fletcher

Maybe. News articles from Indianz and the NYTs.

California Appellate Court Holds that State May Tax Per Caps of Indians Living on Other Reservations

Matthew L.M. Fletcher1 Comment

The case is Mike v. Franchise Tax Board (Cal. App. 4th Dist.) (opinion here).

Here are the briefs:

Mike Opening Brief

FTB Brief

MIke Reply Brief

Materials in a related case involving the 29 Palms Band are here.

An excerpt from the opinion:

Continue reading →

Second Circuit Certifies Questions of Indian Taxation to N.Y. Court of Appeals

Matthew L.M. Fletcher1 Comment

Here is the opinion in City of New York v. Golden Feather Smokeshop: City of New York v Golden Feather

Here are the questions certified:

(1) Does N.Y. Tax Law § 471-e, either by itself or in combination with the provisions of § 471, impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?

(2) If the answer to Question 1 is “no,” does N.Y. Tax Law § 471 alone impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?

Tenth Circuit Finds Osage Nation Reservation Diminished in Tax Case

Matthew L.M. Fletcher2 Comments

Opinion here: Osage Nation v. Kemp, 09-5050 (March 5, 2010)

Briefs here.

Attea v. N.Y. Dept. of Taxation Cert Petition

Matthew L.M. Fletcher

Here: Attea v. Dept. of Taxation Cert Petition.

Questions presented:

1. Whether New York State usurps the United States Congress’ plenary power to regulate commerce with the Indian Tribes under Article 1, Section 8, Clause 3 of the US Constitution by imposing a direct tax and onerous record keeping burdens directly on a Federally Licensed Indian Trader.

2. Whether, if Indian Trader income is state taxable, New York State violates a nonresident’s Due Process rights and the Commerce Clause by taxing an indiscriminate amount of a nonresident’s income solely because there is insufficient proof to show the amount of income allocable to out of State sources.

Lower court opinion here.