Legal Opinion
Fond Du Lac Band of Lake Superior Chippewa v. Frans
Court of Appeals for the Eighth Circuit
Decided August 12, 2011No. 10-1236PublishedCited by 2 opinions
1Opinion of the Court
BENTON, Circuit Judge.
The Fond du Lac Band of Lake Superi- or Chippewa (“Band”) sued the Commissioner of the Minnesota Department of Revenue to prevent taxation of the out-of-state pension income of Band members. The Band advances two arguments against the taxation: due process and preemption. The district court2 ruled for the Commissioner. Having jurisdiction under 28 U.S.C. § 1291, this court affirms.
The federally-recognized Band occupies a reservation created by the Treaty of LaPointe, 10 Stat. 1109 (1854), which predates the State of Minnesota. Minnesota taxes the entire net income of its…
2Cases cited23 opinions
- Rodriguez De Quijas v. Shearson/American Express, Inc.Supreme Court of the United States · 1989
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
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3Cited by2 opinions
- Southern Wine & Spirits of America, Inc. v. Division of Alcohol & Tobacco ControlCourt of Appeals for the Eighth Circuit · 2013
- Frank Bibeau v. CIRCourt of Appeals for the Eighth Circuit · 2024