Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Indigenous, Indian, and Aboriginal Law

Book Gallery

Tax

Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Law

Duncan Energy V. Three Affiliated Tribes (1994), United States Court Of Appeals, Eighth Circuit Jun 1994

Duncan Energy V. Three Affiliated Tribes (1994), United States Court Of Appeals, Eighth Circuit

US Government Documents related to Indigenous Nations

This court case, decided on June 8, 1994, was the result of an appeal of an earlier decision made on September 28, 1992. This suit was initially filed by Duncan Energy (and others) who were operating oil and gas wells in the northeast quadrant of the Fort Berthold Reservation. They contended that the northeast quadrant of land was not part of the Reservation per the act of 1910 and as such they were not subject to taxation and employment ordinances set by the Three Affiliated Tribes. The 1992 ruling found that act of 1910 did not diminish the Reservation and …


Duncan Energy V. Three Affiliated Tribes (1992), District Court Of North Dakota Sep 1992

Duncan Energy V. Three Affiliated Tribes (1992), District Court Of North Dakota

US Government Documents related to Indigenous Nations

This court case, decided on September 28, 1992, established that the northeast quadrant of the Fort Berthold Reservation was part of the Reservation (therefore within tribal jurisdiction) but found that the Three Affiliated Tribes did not have taxation and employment authority over the gas and oil companies operating in that quadrant. Per Tribal Tax Code, any property on the Reservation used for business or profit is subject to a one-percent taxation and per the Tribal Employment Rights Office Ordinance (TERO), any employers within the Reservation must give preference to Native American workers. The Three Affiliated Tribes attempted to levy a …