NYTs Profile of Study on Impact of Tribal Gaming Per Cap on Children at Eastern Band Cherokee

Here. In short, it’s pretty good for young children, doesn’t have much impact on older children.

We posted on part of this study in 2010.

D.C. Circuit Briefs in Saginaw Chippewa Member Challenge to Adverse U.S. Tax Court Decision

Here are the briefs in Johnson v. CIR:

Johnson Appellant Brief

IRS Brief

Lower court decision here.

Saginaw Chippewa Member Loses Case in United States Tax Court

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

Tribal Per Caps Make Some Indians Healthier

From Indianz (JAMA Study on Per Caps and Health):

Members of the Eastern Band of Cherokee Indians who received per capita payments from the tribe’s casino were less likely to abuse alcohol and marijuana, according to a study in the Journal of the American Medical Association.

Tribal members began receiving a share of gaming revenues in 1996. The study tracked Eastern Cherokee youth from 1993 through 2006 and found a link between well-being and the payments.

Tribal youth were better off as adults than older tribal members who did not grow up with the revenues, according to the study. And tribal youth fared “significantly” better as adults than non-Indians, researchers found.

The tribe operates the Harrah’s Cherokee Hotel and Casino in western North Carolina.

Get the Story:

Nc American Indians With Casino Income Fare Better (AP 5/18)

California Appellate Court Holds that State May Tax Per Caps of Indians Living on Other Reservations

The case is Mike v. Franchise Tax Board (Cal. App. 4th Dist.) (opinion here).

Here are the briefs:

Mike Opening Brief

FTB Brief

MIke Reply Brief

Materials in a related case involving the 29 Palms Band are here.

An excerpt from the opinion:

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