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.):

9-2-cross-petition.pdf

10-seneca-reply.pdf

12-ny-reply.pdf

14-dct-order.pdf

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

Federal Magistrate Recommends Dismissal of CCTA and PACT Act Claims against Six Nations Grand River Enterprises

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

79-3 Motion to Dismiss

81-1 Motion to Dismiss and Motion for Stay of Discovery

84 NY Opposition

88 Reply in Support of 79

89 Reply in Support of 81

92 DCT Order Granting Motion to Stay

97 Magistrate R&R Recommending Dismissal

Second Circuit Rules in Favor of Seneca Nation in Gaming Dispute

Here is the opinion in Citizens Against Casino Gambling in Erie County v. Chaudhuri:

CACGEC Opinion

The court’s syllabus:

The plaintiffs, organizations and individuals who oppose the operation of a casino on land owned by the Seneca Nation of Indians in Buffalo, New York, filed an action in the United States District Court for the Western District of New York against the National Indian Gaming Commission, its Chairman, the Department of the Interior, and the Secretary of the Interior, arguing that the National Indian Gaming Commission acted arbitrarily and capriciously and abused its discretion in approving an ordinance that permitted the Seneca Nation to operate a class III gaming facility in Buffalo. The district court (Skretny, J.) dismissed the action, and the plaintiffs appealed. We hold that the Seneca Nation’s lands in Buffalo are gaming‐eligible under the Indian Gaming Regulatory Act (“IGRA”), 25 U.S.C. §§ 2701–2721, as “Indian lands” under the Seneca Nation’s jurisdiction and that IGRA Section 20’s prohibition of gaming on trust lands acquired after IGRA’s enactment, 25 U.S.C. § 2719(a), does not apply. Accordingly, we AFFIRM.

Briefs here.

Lower court materials here.

Tribal and Federal Court Complaints in Dispute between Seneca Nation and National Fuel Gas Co.

Here is the complaint in National Fuel Gas Co. v. Seneca Nation of Indians (W.D. N.Y.), and tribal court complaints attached as exhibits:

1 Complaint

1-5 SNI v National Fuel Gas Co Complaint

1-6 SNI v. National Fuel Gas Co Complaint II

 

Federal Forfeiture Action over $400,000 of NY Indian Tobacco Retailer

Here is the complaint in United States v. $400,000 (W.D. N.Y.):

1 Complaint for Forfeiture

Excerpts:

During the investigation, it was determined that the parties involved in the shipping of the contraband cigarettes in interstate commerce also filed false information to the appropriate taxation authorities as required under the Jenkins Act, Title 15, United States Code, Sections 375-378. All cigarette sales made by a stamping agent are required by New York State law to be recorded on a form known as Form CG which had to be sent on a monthly basis to the NYSDT in Albany, New York, with a certificate that the information contained therein was true and correct.

And:

During the time period of September 24, 2012 – January 14, 2013, AARON PIERCE through his corporation, AJ’s Wholesale LLC (“hereafter “AJ’s”) sold 403,413 cartons of cigarettes in a manner designed to make it look on paper as though the untaxed cigarettes were legitimately obtained through Ho-Chunk, Inc. (“HCID”) a tribal cigarette and tobacco distributor, a corporation operated by the Winnebago Tribe of Nebraska, as well as other Native American cigarette and tobacco suppliers.

Finally:

Ho-Chunk, Inc. is the parent company of HCI Logistics (HCIL) which is a commercial transportation company that HCID would use to transport product from the HCID warehouse in Winnebago, Nebraska. Neither HCID nor HCIL are licensed tobacco wholesalers or state stamping agents in Nebraska or New York State.