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Full-Text Articles in Law
Mcgirt Policy Briefs: Regulation Of The Environment And Natural Resources, Monte Mills
Mcgirt Policy Briefs: Regulation Of The Environment And Natural Resources, Monte Mills
Faculty Journal Articles & Other Writings
On July 9, 2020, the United States Supreme Court issued its decision in McGirt v. Oklahoma. Although the only actual effect of that decision was on Mr. McGirt’s state court criminal conviction, rendering it invalid in light of the continuing existence of the Muscogee (Creek) Nation’s reservation, the implications of McGirt reverberated throughout Oklahoma and the nation. By rejecting Oklahoma’s arguments that the march to statehood had resulted in the implicit disestablishment of the Creek’s reservation (and, by analogy, those of the neighboring and similarly situated Cherokee, Chickasaw, Choctaw, and Seminole Nations), Justice Gorsuch’s opinion on behalf of the Court’s …
Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion, Pippa Browde
Faculty Law Review Articles
This article examines a portion of a relatively new federal tax statute, the Tribal General Welfare Exclusion (TGWE), that allows qualified individuals an exclusion from gross income for payments received from American Indian/Alaska Native tribes for any "Indian general welfare benefit." Indian general welfare benefits are payments made to tribal members by the tribe pursuant to an Indian tribal government program for the promotion of general welfare, such as for health, education, or housing. The TGWE is intended, in part, to promote participation in American Indian tribal cultural and ceremonial practices. To that end, Indian general welfare benefits include payments …
Beyond The Belloni Decision: Sohappy V.Smith And The Modern Era Of Tribal Treaty Rights, Monte Mills
Beyond The Belloni Decision: Sohappy V.Smith And The Modern Era Of Tribal Treaty Rights, Monte Mills
Faculty Law Review Articles
Indian tribes and their members are leading a revived political, legal, and social movement to protect the nation’s natural resources. In doing so, tribes and their allies employ many effective strategies but core to the movement are the historic promises made to tribes by the United States through treaties. Tribes are asserting treaty protected rights, which the United States Constitution upholds as the supreme law of the land, to defend the resources on which they and their ancestors have relied for generations. Those claims have resulted in significant legal victories, igniting a broader movement in favor of tribal sovereignty and …