Legal Opinion
Dark-Eyes v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided January 3, 2006No. SC 17140PublishedCited by 18 opinions
1Opinion of the Court
Opinion
KATZ, J.
The issue in this tax appeal is whether the plaintiff, Jo-Ann Dark-Eyes, an enrolled member of the federally recognized Mashantucket Pequot Tribe (tribe), was subject to state income tax on income she derived from sources within the tribe’s reservation while living on property owned by the tribe and designated by the United States Congress as “private settlement lands” pursuant to the Mashantucket Pequot Indian Claims Settlement Act (settlement act), 25 U.S.C. §§ 1751 through 1760. The plaintiff appeals from the judgment rendered by the trial court dismissing her tax *562appeal,…
2Cases cited42 opinions
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
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3Cited by18 opinions
- Powell v. Infinity InsuranceSupreme Court of Connecticut · 2007
- State v. George J.Supreme Court of Connecticut · 2006
- Cambodian Buddhist Society of Connecticut, Inc. v. Planning & Zoning CommissionSupreme Court of Connecticut · 2008
- Vollemans v. Town of WallingfordConnecticut Appellate Court · 2007
- Dinan v. MarchandSupreme Court of Connecticut · 2006
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