CROW TRIBE OF INDIANS v. STATE OF MONT.

No. 79-4321.

650 F.2d 1104 (1981)

CROW TRIBE OF INDIANS, Plaintiff-Appellant, v. STATE OF MONTANA, and Ramon Dore, Director, Montana Department of Revenue, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided July 13, 1981.


Attorney(s) appearing for the Case

Richard A. Baenen, Wilkinson, Cragun & Barker, Washington, D. C., argued, for plaintiff-appellant; Thomas J. Lynaugh, Lynaugh, Fitzgerald, Schoppert & Skaggs, Billings, Mont., Edward M. Fogarty, Wilkinson, Cragun & Barker, Washington, D. C., on brief.

Helena S. Maclay, Missoula, Mont., for defendants-appellees.

Before TANG, FLETCHER and ALARCON, Circuit Judges.


FLETCHER, Circuit Judge:

In 1975, Montana imposed severance and gross proceeds taxes on all coal mined and sold in Montana, including coal mined by non-Indians from the Crow Indian Reservation and from deposits held in trust for the Crow Tribe of Indians (Tribe). The Tribe sought injunctive and declaratory relief against the imposition of taxes on the production of non-Indian mineral lessees. The district court, 469 F.Supp. 154

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