Articles Posted in Gaming Law

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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

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Alabama filed suit against PCI under state and federal law to enjoin gaming at casinos owned by the Poarch Band of Creek Indians and located on Indian lands within the state’s borders. The district court rejected Alabama's claims of public nuisance and dismissed the action based on defendant's tribal immunity or failure to state a claim for relief. The court affirmed, concluding that PCI was entitled to tribal sovereign immunity on all claims; the Individual defendants were entitled to tribal sovereign immunity as to Alabama’s state law claim but not its claim under the Indian Gaming Regulatory Act (IGRA), 18 U.S.C. 1166-68; and Alabama failed to state a claim for relief under the IGRA because 18 U.S.C. 1166 gives states no right of action to sue. View "Alabama v. PCI Gaming Auth." on Justia Law