Justia Native American Law Opinion Summaries

The Eighth Circuit held that the Indian Gaming Regulatory Act does not preempt the imposition of statewide tax on the gross receipts of a nonmember contractor for services performed in renovating and expanding the Tribe's gaming casino located on the Reservation. The court reversed the district court's grant of summary judgment for the Tribe and held that the Tribe has failed to show that the tax has more than a de minimis financial impact on federal and tribal interests. Furthermore, the State's legitimate interests in raising revenues for essential government programs that benefit the nonmember contractor-taxpayer in this case, as well as its interest in being able to apply its generally applicable contractor excise tax throughout the State, were sufficient to justify imposing the excise tax on the construction services performed on the Casino's realty. Finally, the court granted the State's motion to dismiss the State Treasurer and remanded for further proceedings. View "Flandreau Santee Sioux Tribe v. Haeder" on Justia Law

After the Tribe failed to remit the use tax on goods and services sold to nonmembers at its casino and store, the State's Department of Revenue denied the Tribe renewals of alcoholic beverage licenses that were issued to the casino and the store. The South Dakota Office of Hearing Examiners upheld the decision and the Tribe appealed.The Eighth Circuit affirmed the district court's conclusion that imposition of the South Dakota use tax on nonmember purchases of amenities at the Casino is preempted by the Indian Gaming Regulatory Act (IGRA). Applying the analysis in White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), the court held that the Tribe’s on-reservation Class III gaming activity is analogous to the nonmember logging activity on tribal land at issue in Bracker, and to the nonmember activity in building a reservation school at issue in Ramah Navajo School Bd., Inc. v. Bureau of Revenue of N.M., 458 U.S. 832, 838 (1982). Furthermore, raising revenues to provide government services throughout South Dakota does not outweigh the federal and tribal interests in Class III gaming reflected in the IGRA and the history of tribal independence in gaming.However, the court reversed the district court's Amended Judgment declaring that the State could not condition renewal of any alcoholic beverage license issued to the Tribe on the collection and remittance of a use tax on nonmember consumer purchases. In this case, the Tribe has failed to meet its burden to demonstrate that the State alcohol license requirement was not reasonably necessary to further its interest in collecting valid state taxes. View "Flandreau Santee Sioux Tribe v. Noem" on Justia Law

The Indian Gaming Regulatory Act, 25 U.S.C. 2701–21, allows some gambling on land held in trust for tribes, in every state, without prior approval. Class III gambling, which includes slot machines and table games such as blackjack, may be offered only in certain states if the tribe and state enter into a contract. Since 199,2 Stockbridge-Munsee Community, a federally-recognized tribe, has conducted gaming in Shawano County, Wisconsin. In 2008 Ho-Chunk, another federally-recognized tribe, opened a casino in Shawano County. Both feature class III gaming, authorized by contracts. In 2016 Ho-Chunk announced plans to add more slot machines and gaming tables, plus a restaurant, a bar, and a hotel. The Community sought an injunction, arguing that the Ho-Chunk land was not held in trust for the tribe on October 17, 1988. The parcel was conveyed to the tribe in 1969, but with a condition that was not lifted until 1989; in 1986, the Department of the Interior declared the parcel to be Ho-Chunk’s trust land. The Community argued that Ho-Chunk’s state contract treats its casino as an “ancillary” gaming facility and that the state has not enforced that limitation. The court dismissed the suit as untimely, reasoning that the Community knew or could have learned of both issues by 2008. The Act does not contain a statute of limitations, so the court looked to the Wisconsin limitations period for breach of contract or the Administrative Procedure Act's limitations period—each set a six-year limit. The Seventh Circuit affirmed, applying Wisconsin law. View "Stockbridge-Munsee Community v. Wisconsin" on Justia Law

The Ninth Circuit affirmed the district court's order granting summary judgment to the state in an action brought by Indian tribes under the Indian Gaming Regulatory Act (IGRA). California permits certain forms of class III gaming under an effective tribal-state gaming compact. At issue was the termination provision in a 1999 compact.The panel held that the plain language of the IGRA permits tribes and states to negotiate the duration of a compact governing the conduct of a tribe's class III gaming activities. Therefore, the panel held that the termination provision in the compact at issue was not void under the IGRA. View "Chemehuevi Indian Tribe v. Newsom" on Justia Law

The Ysleta del Sur Pueblo and Alabama and Coushatta Indian Tribes of Texas Restoration Act restored the Tribe's status as a federally-recognized tribe and limited its gaming operations according to state law. The Indian Gaming Regulatory Act (IGRA) broadly established federal standards for gaming on Indian lands.After IGRA was enacted, the Fifth Circuit determined that the Restoration Act and IGRA conflict and that the Restoration Act governs the Tribe's gaming activities. (Ysleta I). When the Tribe conducted gaming operations in violation of Texas law, the district court permanently enjoined that activity as a violation of the Restoration Act.The court affirmed the district court's refusal to dissolve the permanent injunction and held that the district court did not abuse its discretion in denying relief from the permanent injunction. The court held that the Restoration Act and the Texas law it invokes—and not IGRA—governed the permissibility of gaming operations on the Tribe's lands. The court held that IGRA did not apply to the Tribe, and the National Indian Gaming Commission did not have jurisdiction over the Tribe. View "Texas v. Alabama-Coushatta Tribe of Texas" on Justia Law

The Ninth Circuit affirmed the district court's grant of summary judgment for the government defendants, in an action brought by the Community challenging Interior's determination that it is ineligible for gaming for purposes of the Indian Gaming Regulatory Act (IGRA). The panel held that the agency's determination was correct, because the IGRA clearly and unambiguously requires federal recognition by the Secretary of the Department of the Interior before a tribe may qualify to participate in Indian gaming. The panel also held that the Frank's Landing Act did not authorize the Community to engage in class II gaming. View "Frank's Landing Indian Community v. National Indian Gaming Commission" on Justia Law

In 2000, the Tribe had agreed to pay Monroe $265 million for Monroe’s 50% ownership interest in the Casino, giving the Tribe a 100% ownership interest. In 2002, the Tribe agreed to another $200 million debt in exchange for a continued gaming license from the Michigan Gaming Control Board (MGCB). In 2005, the Tribe created a new entity (Holdings), which became the Casino’s owner; pre-existing entities owned by the Tribe became Holdings' owners to allow the Tribe to refinance and raise capital to meet its financial obligations. The restructuring was approved by the MGCB, conditioned on the Tribe’s adherence to strict financial covenants. In 2005, Holdings transferred approximately $177 million to various entities. At least $145.5 million went to the original owners of Monroe. At least $6 million went to the Tribe. For three years, the Tribe unsuccessfully attempted to raise additional capital to meet its financial obligations. In 2008, the related corporate entities) filed voluntary petitions for Chapter 11 bankruptcy. The Trustee alleged that the 2005 transfers were fraudulent and sought recovery under 11 U.S.C. 544, 550. The district court and Sixth Circuit affirmed the bankruptcy court’s dismissal of the complaint on the basis of tribal sovereign immunity. The court rejected arguments that Congress intended to abrogate the sovereign immunity of Indian tribes in 11 U.S.C. 106, 101(27). View "Buchwald Capital Advisors LLC v. Sault Ste. Marie Tribe" on Justia Law

The Ninth Circuit affirmed the district court's grant of summary judgment to California and the United States in an action seeking injunctive relief prohibiting the Iipay Nation of Santa Ysabel from continuing to operate Desert Rose Casino.The panel held that the Indian Gaming Regulatory Act (IGRA) protects gaming activity conducted on Indian lands. However, a patron's act of placing a bet or wager on a game of Desert Rose Bingo (DRB) while located in California constitutes gaming activity that is not located on Indian lands. Therefore, it violates the Unlawful Internet Gambling Enforcement Act and was not protected by the IGRA. The panel further held that, even if Iipay was correct that all of the "gaming activity" associated with DRB occurred on Indian lands, the patrons' act of placing bets or wagers over the internet while located in a jurisdiction where those bets or wagers was illegal makes Iipay's decision to accept financial payments associated with those bets or wagers a violation of the UIGEA. View "California v. Iipay Nation of Santa Ysabel" on Justia Law

The Miccosukee Indian Tribe and one of its members raised an affirmative defense that revenue distributions from gaming activities were exempt from taxation as Indian general welfare benefits under the Tribal General Welfare Exclusion Act (GWEA), 26 U.S.C. 139E. The Eleventh Circuit held that the distribution payments could not qualify as Indian general welfare benefits under GWEA because Congress specifically subjected such distributions to federal taxation in the Indian Gaming Revenue Act (IGRA), 25 U.S.C. 2701 et seq.; the member waived any arguments as to penalties or the amount assessed against her, and the tribe lacked a legal interest in those issues; and the district court did not err in entering judgment against the tribe because the tribe intervened as of right and the Government sought to establish its obligation to withhold taxes on the distributions. View "United States v. Jim" on Justia Law

The Indian Gaming Regulatory Act allows a federally-recognized Indian tribe to conduct gaming on lands held in trust by the Secretary of the Interior for the tribe’s benefit, 25 U.S.C. 2710(b)(1), 2703(4)(B) if the lands had been taken into trust as of the Act’s effective date of October 17, 1988. The Act permits gaming on lands that are taken into trust after that date “as part of . . . the restoration of lands for an Indian tribe that is restored to Federal recognition” to ensure “that tribes lacking reservations when [the Act] was enacted are not disadvantaged relative to more established ones.” In 1992, the Mechoopda Tribe regained its federal recognition; 12 years later, the Tribe asked the Secretary to take into trust a 645-acre Chico, California parcel, so that the Tribe could operate a casino, arguing that the parcel qualified as “restored lands.” The Secretary agreed. Butte County, where the parcel is located, sued. The district court and D.C. Circuit upheld the Secretary’s decision, rejecting an argument that the Secretary erred by reopening the administrative record on remand. The court noted the Secretary’s findings concerning the Tribe’s historical connection to the land and whether current Tribe members were descendants of the historical Tribe and concluded that the Secretary’s substantive decision survives arbitrary-and-capricious review. View "Butte County, California v. Chaudhuri" on Justia Law