Supreme Court of the United States · Official docket →
Alice Perkins, et vir v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Second Circuit, No. 19-2481 · judgment August 12, 2020
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
This Court is presented with a question of first impression, as to the taxability of income derived from the sale of sand and gravel, mined from treatyprotected land by an enrolled member of the Seneca Nation of Indians (“Seneca Nation”). Upon the granting of certiorari, the Court will examine the language in two federal treaties, promising not to disturb the “free use and enjoyment” of lands by the Seneca Nation and “their Indian friends residing thereon and united with them,” and protecting these lands “from all taxes” for any purpose. Treaty with the Six Nations (“Canandaigua Treaty”), art. III, Nov. 11, 1794, 7 Stat. 45; Treaty with the Senecas (“1842 Treaty”), art. 9th, May 20, 1842, 7 Stat. 590. Congress has explicitly stated the Internal Revenue Code “shall be applied to any taxpayer with due regard to any treaty obligation of the United States which applies to such taxpayer.” 26 U.S.C.A. § 894 (a)(1)(West). The question presented is whether the United States Court of Appeals and the United States Tax Court have given “due regards” to the treaty obligations of the United States by finding these treaties had no textual support for an exemption from federal income tax applicable to an enrolled Seneca member whose income is derived from the lands of the Seneca Nation. Perkins v. Comm’r, 970 F.3d 148, 162-67 (2d. Cir. 2020).
Counsel of record
For petitioner
Margaret A. Murphy
Law Office of Margaret A. Murphy
For respondent
Brian H. Fletcher
Acting Solicitor General
Case
Conference history
Distributed for 2 conferences
Amicus briefs
1 cert-stage
Proceedings
- Oct 04 2021Motion to substitute Mark A. Perkins, authorized representative, as a petitioner in place of Alice Perkins, Deceased GRANTED.
- Oct 04 2021Petition DENIED.
- Sep 09 2021Reply of petitioners Alice Perkins, et al. filed. (Distributed)
- Sep 08 2021DISTRIBUTED for Conference of 9/27/2021.
- Aug 20 2021Brief of respondent Commissioner of Internal Revenue in opposition filed.
- Jul 16 2021Motion to extend the time to file a response is granted and the time is further extended to and including August 20, 2021.
- Jul 15 2021Motion to extend the time to file a response from July 21, 2021 to August 20, 2021, submitted to The Clerk.
- Jul 12 2021Motion to substitute Mark A. Perkins, Authorized Representative as petitioner in place of Alice Perkins, Deceased filed by petitioners.
- Jun 16 2021Motion to extend the time to file a response is granted and the time is further extended to and including July 21, 2021.
- Jun 15 2021Motion to extend the time to file a response from June 21, 2021 to July 21, 2021, submitted to The Clerk.
- May 13 2021Motion to extend the time to file a response is granted and the time is extended to and including June 21, 2021.
- May 12 2021Motion to extend the time to file a response from May 21, 2021 to June 21, 2021, submitted to The Clerk.
- May 07 2021Amicus brief of William A. Starna, Ph.D. not accepted for filing. (May 07, 2021--corrected version to be submitted)
- May 07 2021Brief amicus curiae of William A. Starna, Ph.D. filed.
- Apr 21 2021Response Requested. (Due May 21, 2021)
- Apr 14 2021DISTRIBUTED for Conference of 4/30/2021.
- Apr 09 2021Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Mar 31 2021Petition for a writ of certiorari filed. (Response due May 6, 2021)