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...

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