Federal Court Allows Seneca Trespass Action against New York Thruway to Proceed, Allows Interlocutory Appeal

Here are the materials in Seneca Nation v. Cuomo (W.D. N.Y.):

41 Seneca Supplemental Brief

44 New York Supplemental Brief

47 Seneca Supplemental Brief

48 DCT Order

Earlier briefs here.

Second Circuit Holds Treaties Do Not Provide Tax Immunity for Individual Indian-Owned Business on Fee Lands

Here is the opinion in Perkins v. Commissioner: Opinion


Perkins Brief

Commissioner Brief


Tax court opinion here.

Related case materials here.

Second Circuit Briefs in Seneca Nation of Indians v. State of New York [gaming dispute arbitration award]


Seneca Brief

New York Brief


Lower court materials here.

Federal Court Sets Seneca Member’s Tax Case for Trial

Here are the materials in Perkins v. United States (W.D.N.Y.):

60-1 US Motion for Summary J

62 Perkins Motion for Summary J

71 US Response

72 Perkins Response

77 US Reply

78 Motion for Leave to File Amicus Brief

78-1 Seneca Nation Amicus Brief

79 Perkins Reply

80 US Motion to Strike Amicus Brief

84 Magistrate Report

85 US Objection

86 Perkins Objection

90 US Response

91 Perkins Response

92 US Reply

96 Perkins Supplemental Brief

99 US Response to 96

100 DCT Order

Parallel Tax Court materials here.

Federal Court Rejects Seneca Challenge to Arbitrators’ Decision

Here are the materials in Seneca Nation of Indians v. State of New York (W.D. N.Y.):





Prior post, including petition and arbitrators’ opinions, here.

Seneca Nation Petition to Vacate Arbitration Award Favoring State of New York on Revenue Sharing

Here are the materials in Seneca Nation of Indians v. State of New York (W.D. N.Y.):

1-1 Motion to Vacate

2-3 Final Award

2-4 Partial Final Award

2-5 Washburn Dissent

Federal Court Rejects Motions to Dismiss New York Suit against Native Wholesale Supply & Grand River Enterprises Six Nations

Here are the materials in State of New York v. Grand River Enterprises Six Nations LTD (W.D. N.Y.):

76 Second Amended Complaint

79-3 Native Wholesale Supply MTD

81-1 Grand River Enterprises Six Nations MTD

84 NY Response to 81-1 [Stay Motion]

88 NWS Reply in Support of stay

89 GRE Reply in Support of Stay Motion

92 DCT Order Granting Stay Motion

93 NY Opposition to MTD

95-2 NWS Reply in Support of MTD

96 GRE Reply in Support of MTD

97 Magistrate Report100 NY Objections

102 NWS Response to Objections

103 NY Reply

110 DCT Order Sustaining Objections

Cayuga Indian Nation Prevails in Tax Immunity Dispute with Seneca County

Here are the materials in the long-running Cayuga Indian Nation v. Seneca County (W.D. N.Y.):

58 Cayuga Motion for Summary Judgment

60-5 Seneca County MSJ

62 Cayuga Reply

67 Seneca County Reply

76 DCT Order

Prior posts 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.):

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.

W.D. of New York Dismisses Seneca County’s Counterclaims in Tax Foreclosure Suit

Download briefs and order in the matter of Cayuga Indian Nation of New York v. Seneca County, New York, 11-cv-06004 (May 2, 2017):

Links: Previous posts and further documents