Alice Perkins, et vir, Petitioners v. Commissioner of Internal Revenue
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October 04, 2021
Justices Won't Hear Tax Row Over Native Land Gravel Income
The U.S. Supreme Court said Monday it won't consider a challenge from a deceased Seneca Nation member and her husband to taxes on income earned from gravel from tribal land, letting stand a Second Circuit decision affirming the liability.
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September 30, 2021
4 Supreme Court Bouts Tax Pros Should Watch
In its term that kicks off Monday, the U.S. Supreme Court will consider the boundaries of the U.S. Tax Court's jurisdiction and could evaluate how attorney-client privilege extends to law firms' client lists, among other tax cases. Here, Law360 looks at four federal tax cases to watch at the high court this term.
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September 10, 2021
Seneca Nation Couple Urge Justices To Honor Treaty Tax Law
A couple with ties to the Seneca Nation of Indians said the U.S. Supreme Court "must honor the promises" in two treaties that protect work on reservations from taxation, arguing that Congress ordered the IRS to respect treaty obligations.
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August 23, 2021
Gravel Income From Treaty Lands Taxable, Justices Told
The Second Circuit correctly found that a Seneca Nation member and her husband owed tax on income earned on gravel from tribal land, the federal government told the U.S. Supreme Court, urging it to skip review of the case.
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July 15, 2021
Tribe Member Dies Before Supreme Court Tax Case Resolved
A name substitution is being sought after a tribe member died before her case against the Internal Revenue Service over taxes on profits from resources mined on treaty-protected tribal lands was resolved, according to a U.S. Supreme Court filing.
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May 12, 2021
Tribal Treaty Ignored In Gravel Income Tax Fight, Justices Told
The Second Circuit improperly ignored an 18th century treaty in affirming a decision finding that income from selling gravel mined on Seneca Nation land is taxable, an anthropology professor told the U.S. Supreme Court.
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April 06, 2021
Gravel Income From Tribal Land Not Taxable, Justices Told
A couple told the U.S. Supreme Court that it should review a Second Circuit finding that income from selling gravel mined on Seneca Nation land is taxable because a plain reading of two centuries-old treaties exempts those amounts from taxation.