Here are the materials in United States v. Watson:
Lower courts materials here.
The Minnesota Court of Appeals reversed a trial court judgment excising financing statements filed in Minnesota by a fake Indian tribe — Pembina Nation Little Shell Band (not to be confused with the real Little Shell Band). Here is the unpublished opinion, which does not opine on the merits of the filings. But keep in mind, the underlying “tribal court” decision in which these filings arose stated that the individuals were “as agents acting in concert with the Commissioner of Revenue of the Minnesota Department of Revenue” — classic crazy tax protester language.