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.
Here are the materials in State of New York v. Grand River Enterprises Six Nations LTD (W.D. N.Y.):
Here are the materials in Perkins v. United States (W.D.N.Y.):
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.
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):
Here are the materials in State Of New York v. Grand River Enterprises Six Nations LTD (W.D. N.Y.):
Here is the opinion in Citizens Against Casino Gambling in Erie County v. Chaudhuri:
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.
Lower court materials here.
Here is the complaint in United States v. $400,000 (W.D. N.Y.):
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.
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.
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.