Gravel Income From Tribal Land Not Taxable, Justices Told

Law360 (April 6, 2021, 8:24 PM EDT) -- A couple told the U.S. Supreme Court that it should review a Second Circuit finding that income from selling gravel mined on Seneca Nation land is taxable because a plain reading of two centuries-old treaties exempts those amounts from taxation.

Alice J. Perkins, an enrolled member of the Seneca Nation of Indians, and her husband, Fredrick, told the Supreme Court that profits earned from gravel they mined in Seneca territory and sold in connection with a trucking business are exempt from federal taxation. In finding otherwise, the Second Circuit failed to follow the original meaning of a 1794 treaty with the...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!