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The Miccosukee Tribe of Indians of Florida v. United States

Paid petition · United States Court of Appeals for the Eleventh Circuit, No. 16-17109 · judgment June 4, 2018

Certiorari denied · May 28, 2019
Pre-decision estimate: 3% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Question presented

The 2014 Tribal General Welfare Exclusion Act states that, for income tax purposes, “[g]ross income does not include the value of any Indian general welfare benefit.” The question presented is whether contrary to that plain command, gross income includes “Indian general welfare benefits” when those benefits are derived from gaming revenue pursuant to the 1988 Indian Gaming Regulatory Act.

Counsel of record

For petitioner
Daniel Francis Diffley
Alston & Bird, LLP

For respondent
Noel John Francisco
Jones Day

Case

Conference history
Distributed for 2 conferences

Related
Vide, 18-891

Proceedings

  1. May 28 2019
    Petition DENIED.
  2. May 07 2019
    DISTRIBUTED for Conference of 5/23/2019.
  3. May 02 2019
    Reply of petitioner The Miccosukee Tribe of Indians of Florida filed.
  4. Apr 22 2019
    Brief of respondent United States in opposition filed. VIDED.
  5. Mar 13 2019
    Motion to extend the time to file a response is granted and the time is extended to and including April 22, 2019.
  6. Mar 12 2019
    Motion to extend the time to file a response from March 21, 2019 to April 22, 2019, submitted to The Clerk.
  7. Feb 19 2019
    Response Requested. (Due March 21, 2019)
  8. Feb 06 2019
    DISTRIBUTED for Conference of 2/22/2019.
  9. Feb 04 2019
    Waiver of right of respondent United States to respond filed.
  10. Jan 07 2019
    Petition for a writ of certiorari filed. (Response due February 11, 2019)