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Full-Text Articles in Law
American Indian Tribes And Secession, Erik M. Jensen
American Indian Tribes And Secession, Erik M. Jensen
Faculty Publications
Critics of American Indian law have often complained about federal interference in the internal affairs of American Indian nations. The author ponders how independent the critics really want American Indian nations to be and whether secession theory might help us think about the theory and practice of really independent American Indian nations.
Monroe G. Mckay And American Indian Law: In Honor Of Judge Mckay’S Tenth Anniversary On The Federal Bench, Erik M. Jensen
Monroe G. Mckay And American Indian Law: In Honor Of Judge Mckay’S Tenth Anniversary On The Federal Bench, Erik M. Jensen
Faculty Publications
This essay, written in honor of Judge Monroe G. McKay's tenth anniversary as a member of the United States Court of Appeals for the Tenth Circuit, considers the difficulty of justifying a separatist policy for the American Indian; examines the opinions authored by Judge McKay in American Indian law cases; and discusses the McKay opinions and the issue of separation.
American Indian Law Meets The Internal Revenue Code: Warbus V. Commissioner, Erik M. Jensen
American Indian Law Meets The Internal Revenue Code: Warbus V. Commissioner, Erik M. Jensen
Faculty Publications
This article examines a 1998 Tax Court decision, Warbus v. Commissioner, that has implications for both American Indian law and federal tax law. Section 7873 of the Internal Revenue Code exempts from taxation amounts derived by American Indian tribal members from fishing-rights related activit[ies] of their tribes. Taxpayer Warbus claimed that discharge of indebtedness income from the foreclosure of his fishing boat qualified for the exclusion; the Tax Court said no. The author argues that Warbus was wrongly decided for two reasons: the court failed to take account of basic principles of American Indian law, and the court misapplied the …