Here are the materials in Flandreau Santee Sioux Tribe v. Terwilliger (D.S.D.):
On remand from the Eighth Circuit here.
Here are the materials in Flandreau Santee Sioux Tribe v. Terwilliger (D.S.D.):
On remand from the Eighth Circuit here.
Here is the statement on the denial of cert in Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.:
Justice Thomas Statement on Denial of Cert
Here are the cert stage materials in Rogers.
Here is the opinion in Samish Indian Nation v. Department of Licensing:
2020-08-31 Opinion of Court of Appeals
Briefs here.
Here are the materials in Klein v. Wisconsin Dept. of Revenue (Wis. Ct. App.):
Here is the complaint in Buena Vista Rancheria of Me-Wuk Indians v. Amador County (E.D. Cal.):
Here are the materials in Perkins v. United States (W.D.N.Y.):
62 Perkins Motion for Summary J
78 Motion for Leave to File Amicus Brief
78-1 Seneca Nation Amicus Brief
80 US Motion to Strike Amicus Brief
Parallel Tax Court materials here.
Here is today’s order list.
Cert stage materials in Noem v. Flandreau Santee Sioux Tribe.
Here is the opinion in On-Auk-More Trade Center LLC and State of Arizona E S A Tax Unit:
Here is the petition in Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.:
20200514142407520_Petition for Writ of Certiorari
20200514142428474_Appendix for Petition for Writ of Certiorari
Question presented:
Whether a generally applicable state ad valorem tax, as assessed against personal property owned by a non-Indian, out-of-state corporate entity and leased to a tribe for use in its casino operations, is preempted by the Indian Gaming Regulatory Act and the Court’s “particularized inquiry” balancing test, see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), where the tax does not infringe on any federal regulatory purpose contained in the IGRA, the tax does not interfere with any tribal sovereignty interests, and the tax supports relevant and important government interests, such as law enforcement, schools and health services.
Lower court decision here.
UPDATE:
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