Legal Opinion

Commissioner of Taxation v. Brun

Supreme Court of Minnesota

Decided January 23, 1970No. 41410PublishedCited by 20 opinions

1Opinion of the Court

Knutson, Cheep Justice.

Certiorari to review a decision of the Minnesota Tax Court involving the right to collect a state income tax from members of the Red Lake Band of Chippewa Indians.

The facts have either been stipulated by the parties or are not in dispute. Both Francis N. Brun and Barbara A. Brun are enrolled members of the Red Lake Band of Chippewa Indians and live on the Red Lake Reservation. Francis Brun was employed by the tribal sawmill located on the reservation and owned and operated as a Red Lake Band tribal enterprise. Barbara Brun was employed on the Red Lake Reservation as a…

2Cases cited22 opinions

  1. Worcester v. GeorgiaSupreme Court of the United States · 1832
  2. Williams v. LeeSupreme Court of the United States · 1959
  3. President of Cincinnati v. Lessee of WhiteSupreme Court of the United States · 1832
  4. Organized Village of Kake v. EganSupreme Court of the United States · 1962
  5. Minnesota v. HitchcockSupreme Court of the United States · 1902

17 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
  2. Jourdain v. CommissionerUnited States Tax Court · 1979
  3. Red Lake Band of Chippewa Indians v. StateSupreme Court of Minnesota · 1976
  4. Annis v. Dewey County BankDistrict Court, D. South Dakota · 1971
  5. State v. LufkinsSouth Dakota Supreme Court · 1986

15 more not listed; retrieve them via the Exa API.

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