Friday, August 12, 2011

Eighth Circuit -- Fond Du Lac Band v. Myron Frans

Fond Du Lac Band v. Myron Frans

 Minnesota may tax out-of-state pension monies received by Band members on the reservation. 

Constitutional claim - Minnesota and US citizenship, while legislatively allowing for the retention of tribal property, create a nexus sufficient for the state to tax Band members.

Statutory - Off-reservation character of the pension .allows state to tax.

Dissent - Every Single Other Case on the Subject Says You Guys Are Wrong. (Paraphrase, natch.)


Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.