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STANDING ROCK SIOUX INDIAN TRIBE v. DORGAN

No. 74-1119.

505 F.2d 1135 (1974)

STANDING ROCK SIOUX INDIAN TRIBE, Appellee, v. Byron L. DORGAN, Tax Commissioner, State of North Dakota, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided November 1, 1974.

Attorney(s) appearing for the Case

Marvin J. Sonosky, Washington, D. C., for appellant.

Albert R. Hausauer, Sp. Asst. Atty. Gen., Bismarck, N. D., for appellee.

Before GIBSON, Chief Judge, WEBSTER, Circuit Judge, and Williams, District Judge.

WEBSTER, Circuit Judge.

This appeal presents for our consideration the jurisdiction of a federal court to entertain an action brought by an Indian tribe to recover state sales and use taxes illegally collected from its members by the Tax Commissioner of North Dakota.1 The District Court2 dismissed the action for want of subject matter jurisdiction. Holding this action...

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