Federal Court Dismisses Seminole Challenge to Florida Utilities Tax

Here are the materials in Seminole Tribe of Florida v. Biegalski (S.D. Fla.):

10 Motion to Dismiss

18 Response

21 Reply

41 DCT Order

Seminole Tribe Prevails in Tribal Court Exhaustion Matter

Here are the materials in Asker v. Seminole Tribe of Florida (S.D. Fla.):

Askar Seminole [DE 42] Def. Seminole Ct. Resp. in Opp. to M. to Vacate

Defendant’s, the Seminole Tribe of Florida Trial Court, Motion to Dismiss

Defendant’s, The Seminole Tribe of Florida Trial Court, Response in Opposition

Order of Dismissal Without Prejudice

Order on Motion to Vacate

Federal Court Won’t Allow Seminole to Try to Fight Tax on Remand from Eleventh Circuit

Here are the materials in Seminole Tribe of Florida v. State of Florida Dept. of Revenue (S.D. Fla.):

106-seminole-brief

107-florida-brief

110-dct-order

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.

Federal Tort Claims Act against Seminole Police

Here is the complaint in Perez v. Seminole Tribe of Florida (S.D. Fla.):

Complaint

Eleventh Circuit Holds Florida’s Rental Tax is Preempted by Federal Indian Law, but Not Utility Tax

Here is the opinion in Seminole Tribe of Florida v. Stranburg. An excerpt:

Benjamin Franklin said, “[I]n this world nothing can be said to be certain, except death and taxes.” He was almost right. As this case illustrates, even taxes are not certain when it comes to matters affecting Indian tribes. In this appeal, we consider whether Florida’s Rental Tax and Florida’s Utility Tax, as applied to matters occurring on Seminole Tribe lands, violate the tenets of federal Indian law. For the reasons that follow, we find that the Utility Tax as it involves activities on Tribe land does not, but the Rental Tax does.

Briefs here.

Eleventh Circuit Rejects Mikkosukee Effort to Avoid IRS Tax Subpoenas

Here is the unpublished opinion in United States v. Billie:

CA11 Opinion

Briefs here.

Miccosukee Tribe Loses FOIA Request on Summary Judgment

Order here.

Although the FOIA favors the disclosure of government records for the good of the public, the DOJ has met its burden to show the OPR, OTJ, and EOUSA’s refusals to confirm or
deny the existence of the records the Tribe is seeking are justified under Exemptions 6 and 7(C).

Briefs:

39 DOJ Motion for Summary J

41 Tribe Motion for Summary J

48 Tribe Response

52 DOJ Response

SCOTUS Denies Cert in CashCall v. Inetianbor

Here is the order list.

We posted the cert stage briefs here.

Lower court materials here.

District court materials here.

Eleventh Circuit Briefs in Seminole Tribe Rental and Gross Receipts Tax Challenge

Here:

Florida Opening Brief

Seminole Answer Brief

Reply brief TK

Lower court materials here.