Miccosukee Tribe

Florida Federal Court Dismisses False Claims Suit against Miccosukee Gaming Operation

Matthew L.M. Fletcher

Here are the materials in Manzini v. Cypress (S.D. Fla.):

12 Amended Complaint.pdfDownload
21 Motion to Dismiss.pdfDownload
27 Opposition.pdfDownload
29 Reply.pdfDownload
40 DCT Order.pdfDownload

Miccosukee Tribe Intervention Materials in Alligator Alcatraz Suit

Matthew L.M. Fletcher

Here are the materials in Friends of the Everglades v. Noem (S.D. Fla.):

33 Motion to Intervene.pdfDownload
Exhibit 1 – Villages Map.pdfDownload
Exhibit 2 – Tribal Site Map.pdfDownload
Exhibit 3 – Water Flow Map.pdfDownload

Updated Federal Court Proceedings in Insurance Company Bid to Avoid Tribal Court Jurisdiction over Denied Theft Claim

Matthew L.M. Fletcher

Here are new materials in Great American Insurance Co. v. Hughes (S.D. Fla.):

15 Motion for Injunction.pdfDownload
34 Opposition.pdfDownload

Prior post here.

D.C. Circuit Issues CARES Act Opinion in Shawnee v. Yellen, or is it Miccosukee v. Yellen or Prairie Band Potawatomi v. Yellen?

Matthew L.M. Fletcher

Here is the opinion in Prairie Band Potawatomi Nation v. Yellen. Long story short, Shawnee settled (I think) so they’re out, Miccosukee is out because their challenge is moot, and Prairie Band gets a remand ‘cuz the gummint’s got some ‘splaining to do. No zhoonya for tribal interests here, though the billables keep coming.

Briefs:

Opening Brief.pdfDownload
Federal Brief.pdfDownload
Reply.pdfDownload
Tribal Supplemental Brief.pdfDownload
Federal Supplemental Brief.pdfDownload

Lower court materials here (I think).

Not sure if this guy is entitled to zhoonya, but if he is, he deserves more than $70.

D.C. Circuit Briefs in Prairie Band Potawatomi Nation v. Yellen

Matthew L.M. Fletcher

Here:

Prairie Band & Miccosukee Brief.pdfDownload
US Brief.pdfDownload

Lower court materials here.

D.C. Federal Court Rejects Prairie Band/Miccosukee CARES Act Formula Challenge

Matthew L.M. Fletcher

Here are the materials in Shawnee Tribe v. Yellen (D.D.C.):

65 Tribes Motion for PI

70 Tribes Motion for Summary J

71 Opposition to 65

73 Reply in Support of 65

74 DCT Order Denying Injunction

88 Amended Tribal Motion for Summary J

91 US Cross-Motion for Summary J

93 Tribal Reply in Support of 88

95 Federal Reply in Support of 91

98 DCT Order

Prior post here.

Hmmm. Comparing 1918 federal response to a pandemic — a sternly worded telegram — with 2020 — money, just not enough.

SCOTUS Denies Cert in Miccosukee Member’s Challenge to Federal Income Taxes on Per Capita Payments

Matthew L.M. Fletcher

Here is today’s order list.

Here are the cert stage materials in Clay v. Commissioner of Internal Revenue.

Clay v. Commissioner of Internal Revenue [Federal Taxes on Gaming Per Capita Payments]

Matthew L.M. Fletcher

Here:

Cert Petition

Question presented:

The question presented is: Whether the clear language of Title 25 of the Code of Federal Regulations, and the exclusive authority over federally recognized Indian Tribes granted to the Secretary of Interior under 25 U.S.C. § 2, controls the determination of how the Miccosukee Tribe compensates its members for the use of their lands, to the exclusion of any other federal agency, including the Internal Revenue Service.

Lower court materials here.

Eleventh Circuit Rules Against Miccosukee Members on Taxes on Gaming Per Cap Payments

Matthew L.M. Fletcher

Here is the opinion in Clay v. Commissioner of Internal Revenue.

Briefs:

Clay Brief

Commissioner’s Brief

Lower court decision here.

United States Tax Court Holds Miccosukee Tribe Members Owe Taxes

Matthew L.M. Fletcher

Here is the opinion in Clay v. IRS (T.C.):

Tax Court Opinion