Here is the opinion in Perkins v. Commissioner: Opinion
Briefs:
Tax court opinion here.
Related case materials here.
Perkins v. United States
Federal Court Sets Seneca Member’s Tax Case for Trial
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.
Federal Court Holds Feds Cannot Tax Proceeds Derived Directly from Indian Lands
Here are the materials in Perkins v. United States (W.D.N.Y.):
- 9-1 Motion to Dismiss
- 12 Opposition
- 13 Reply
- 14 Magistrate R&R
- 15 US Objections
- 16 Perkins Objections
- 19 US Response
- 20 Perkins Response
- 21 US Reply
- 22 Perkins Reply
- 24 DCT Order
An excerpt:
This case presents what appears to be an issue of first impression: whether a treaty between the United States and Native Americans ensuring the free use and enjoyment of tribal land bars taxes on income derived directly from the land—here, the sale of gravel mined on the land. Although at least two circuit courts have suggested in dicta that “income derived directly from the land” might be exempt from taxation under such treaties, they did so to distinguish that scenario from cases where an exemption was sought for income earned in ways that do not relate to the land itself. See Lazore v. Comm’r, 11 F.3d 1180 (3d Cir. 1993); Hoptowit v. Comm’r, 709 F.2d 564 (9th Cir. 1983). This case presents the very issue about which those courts speculated. And for the reasons that follow, this Court agrees with their speculation and finds that the plaintiffs have plausibly stated a claim for relief under two treaties with the Native American Seneca Nation.
