Legal Opinion
James Clay v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided March 16, 2021No. 19-14441PublishedCited by 2 opinions
1Opinion of the Court
USCA11 Case: 19-14441 Date Filed: 03/16/2021 Page: 1 of 11 [PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 19-14441 ________________________ Agency No. 13104-11 JAMES CLAY, AUDREY OSCEOLA, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ________________________ Petition for Review of a Decision of the United States Tax Court ________________________ (March 16, 2021) Before WILSON, GRANT, and TJOFLAT, Circuit Judges. GRANT, Circuit Judge: In the late 1980s, the Miccosukee Tribe decided to build a casino…
2Cases cited12 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- United States v. BurkeSupreme Court of the United States · 1992
- Montana v. Blackfeet Tribe of IndiansSupreme Court of the United States · 1985
- McGirt v. OklahomaSupreme Court of the United States · 2020
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3Cited by2 opinions
- TOT Property Holdings, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Burt Kroner v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2022