Judge Allows Couple’s Refund Claim To Proceed Based On Treaty Language

Mealey's (August 7, 2017, 3:42 PM EDT) -- BUFFALO, N.Y. — A New York couple can continue their pursuit of a refund for federal income tax and penalties paid for the sale of gravel from their Indian reservation property based on a liberal construction of two treaties, a New York federal judge held Aug. 4 in denying a bid to dismiss the case by the United States (Fredrick Perkins, et al. v. United States of America, No. 1:16-cv-495, W.D. N.Y., 2017 U.S. Dist. LEXIS 123543)....