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

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

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]


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.

Florida SCT Referee Recommends Disbarment/10 Year Suspension of Former Miccosukee Attorneys

Here are the materials in the case captioned The Florida Bar v. Roman:



2016-1330_response_50119_response [to notice of bankruptcy]

201803281753 – report of referee (roman)

And in The Florida Bar v. Herrera:



201803281750 – report of referee (herrera)

District Court Holds Miccosukee Member Liable for $278K in Taxes

Download materials in the matter of U.S. v. Jim et al, 14-cv-22441 (D. Fla. 8/24/16):

Doc. 185 – United States’ Proposed Findings of Fact and Conclusions of Law

Doc. 186 – Defendant Sally Jim and Intervenor-Defendant Miccosukee Tribe of Indians’ Proposed Findings of Fact and Conclusions of Law

Doc. 188 – Order Setting Forth Court’s Findings of Fact and Conclusions of Law

Link to previous posts about government’s tax dispute with Miccosukee Tribe here.