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BUZZARD v. OKLAHOMA TAX COM'N

No. 92-5070.

992 F.2d 1073 (1993)

Sonny BUZZARD; Gary Forrest; Dan Hayes; Dayton Holt; Austin Ketcher; Roger Limore; Norman Littledave; Bobby Mayfield; Dianna Mayfield; Adalene Smith; Roberta Smoke; Carol Stacy; Peggy Stepp; Mary Stiglets; Tabbie Hess; United Keetoowah Smokeshop Association, Unincorporated Indian Organization; J.L. Barnett, Smokeshop Managers and Licensees, Plaintiffs, and The United Keetoowah Band of Cherokee Indians, of Oklahoma, a Federally Recognized Indian Band, Plaintiff-Appellant, v. The OKLAHOMA TAX COMMISSION; Robert Anderson, Chairman of the Tax Commission; Robert L. Wadley, Vice-Chairman of the Tax Commission; Don Kilpatrick, Secretary of the Tax Commission; Jon D. Douthitt, District Attorney for Delaware County, Oklahoma; Jim Earp, Sheriff for Delaware County, Oklahoma; Gerald Hunter, District Attorney for Adair, Cherokee, Wagoner & Sequoyah County, Oklahoma; W.A. Drew Edmondson, District Attorney for Muskogee County, Oklahoma; Patrick R. Abitbol, District Attorney for Rogers, Mayes & Craig Counties, Oklahoma, and their successors in office, Defendants-Appellees, The Cherokee Nation and Keetoowah Society, Amicus Curiae.

United States Court of Appeals, Tenth Circuit.

April 28, 1993.

Attorney(s) appearing for the Case

Martin E. Seneca, Jr., Reston, VA, for appellant.

David Allen Miley, Oklahoma Tax Com'n, Oklahoma City, OK, and Sue Wycoff, Asst. Atty. Gen., Oklahoma City, OK, (Susan B. Loving, Atty. Gen. of Oklahoma, and David Hudson, Oklahoma Tax Com'n with them on the briefs), for appellee.

James G. Wilcoxen, Wilcoxen, Wilcoxen & Primomo, Muskogee, OK, filed amicus curiae brief, for The Cherokee Nation.

Chadwick Smith, Tulsa, OK, filed amicus curiae brief, for Keetoowah Soc.

Before MOORE, Circuit Judge, GODBOLD, Senior Circuit Judge, and ANDERSON, Circuit Judge.

GODBOLD, Senior Circuit Judge:

The United Keetoowah Band of Cherokee Indians in Oklahoma (UKB) purchased land subject to a restriction against alienation requiring the approval of the U.S. Secretary of the Interior. This case presents the issue whether the land can be considered Indian country and therefore exempt from state jurisdiction. The UKB, contending that land purchased by it subject to this restriction was Indian...

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