The 11th Circuit Court of Appeals hears arguments in James Clay v. Commissioner of Internal Revenue Service, No.19-14441, on December 17, 2020.
The case was decided on March 16, 2021. The court ruled that citizens of the Miccosukee Tribe must pay taxes on their per capita payments. The payments are derived from Indian gaming revenues.
Case Documents from Turtle Talk:
https://turtletalk.blog/2021/03/17/eleventh-circuit-rules-against-miccosukee-members-on-taxes-on-gaming-per-cap-payments/
Audio Source from 11th Circuit Court of Appeals:
https://www.ca11.uscourts.gov/oral-argument-recordings?title=19-14441&field_oar_case_name_value=&field_oral_argument_date_value%5Bvalue%5D%5Byear%5D=2020&field_oral_argument_date_value%5Bvalue%5D%5Bmonth%5D=12
Cover Photo by Kerry Loggins:
https://www.flickr.com/photos/kjloggins/5509685459/
