indian taxation – Page 6 – Turtle Talk

Big Sandy Cert Petition in Tax Case

November 12, 2021January 31, 2022Matthew L.M. Fletcher

Here is the petition in Big Sandy Rancheria Enterprises v. Bonta:

Petition Download

Questions presented:

1. Whether an Indian tribe incorporated by federal charter under section 17 of the Indian Reorganization Act of 1934 (25 U.S.C. § 5124) is an “Indian tribe or band with a governing body duly recognized by the Secretary of the Interior” authorized to bring suit under 28 U.S.C. § 1362.

2. Whether the Indian Trader Statutes (25 U.S.C. §§ 261-263) or the Bracker balancing test (see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980)) preempts the State of California’s regulation of intertribal cigarette sales, where an Indian tribe sells tribally manufactured cigarettes to Indian tribal buyers on their home reservations.

Lower court materials here.

Update:

SCOTUS Denies Cert in in Perkins v. Commissioner of Internal Revenue

October 4, 2021Matthew L.M. Fletcher

Here is today’s order list.

Here are the cert stage materials.

Seventh Circuit Materials in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Evers

September 15, 2021September 29, 2021Matthew L.M. Fletcher

Here:

Lower court materials here.

California COA (again) Permits Tax on Leased Allotments

September 13, 2021Matthew L.M. Fletcher

Here are the materials in Albrecht v. County of Riverside (Cal. Ct. App.):

Desert Water Agency Brief

County of Riverside Brief

Coachella Water District Brief

Related decision (and why we said “again”) here.

California COA Rejects Allottees’ Claim to Tax Exemption from Riverside County

August 19, 2021March 30, 2022Matthew L.M. Fletcher

Here is the unpublished opinion in Albrecht v. County of Riverside:

e073926.pdf Download

Briefs:

Coachella Water District Brief

Desert Water Agency Brief

Michigan (“largely”) Prevails over Keweenaw Bay Indian Community on Sales and Use Taxes

July 14, 2021Matthew L.M. Fletcher

Here are the updated materials in Keweenaw Bay Indian Community v. Khouri (W.D. Mich.):

317 Michigan MSJ

365 Michigan Response to 328

370 KBIC Response to 317

376 Michigan Repl y

421 DCT Order re State Prosecutions

422 DCT Order re Protective Order

Prior post here.

William Starna on the Tax Implications of the 1794 Treaty of Canadaigua

June 27, 2021June 25, 2021Matthew L.M. Fletcher

William A. Starna has published “The 1794 Treaty of Canandaigua and The Taxation of Native Americans” in Tax Notes Federal:

Tax Notes Federal 6-2021

Ninth Circuit Rejects Big Sandy’s Effort to Avoid State Cigarette Taxes

June 16, 2021Matthew L.M. Fletcher

Here is the opinion in Big Sandy Rancheria Enterprises v. Bonta.

Briefs:

Big Sandy Opening Brief

California Brief

Lower court materials here.

Arizona COA Holds Federal Law Preempts State Taxes on Trust Land Improvements Regardless of Ownership

April 28, 2021April 29, 2021Matthew L.M. Fletcher

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

Prior post here.

Tribal Amicus Brief Download

Connecticut SCT Decides Town of Ledyard v. WMS Gaming Inc.

April 23, 2021Matthew L.M. Fletcher

Here:

Town of Ledyard v WMS Gaming

Briefs here.