Smith v. Elkin
| Jonathan K. Smith, a member of the Shinnecock Indian Nation |
| R.G. Elkins, in the offical capacity as Revenue Officer of the Internal Revenue Service, United States Department of Treasury |
| 12-3497 |
| August 31, 2012 |
| U.S. Court of Appeals, Second Circuit |
| CIVIL RIGHTS-Other |
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| Plaintiff - appellant: Jonathan K. Smith, a member of the Shinnecock Indian Nation | |
| Represented By: | Scott M. Moore |
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| Defendant - appellee: R.G. Elkins, in the offical capacity as Revenue Officer of the Internal Revenue Service, United States Department of Treasury | |
| Represented By: | Karen A. Smith |
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