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OMAHA TRIBE OF INDIANS v. PETERS

No. 74-1868.

516 F.2d 133 (1975)

OMAHA TRIBE OF INDIANS et al., Appellants, v. William A. PETERS et al., Appellees.

United States Court of Appeals, Eighth Circuit.

Decided May 9, 1975.

Attorney(s) appearing for the Case

Daniel H. Israel, Native American Rights Fund, Boulder, Colo., for appellants.

Ralph Gillan, Asst. Atty. Gen., Lincoln, Neb., for appellees.

Edmund B. Clark, Atty., Land and Natural Resources Division, App. Section, U. S. Dept. of Justice, Washington, D. C., for amicus curiae, U. S.

Before GIBSON, Chief Judge, and LAY and ROSS, Circuit Judges.

ROSS, Circuit Judge.

This suit for declaratory and injunctive relief was brought by the Omaha, Santee Sioux and Winnebago Indian tribes and certain tribe members who purported to represent a class of Indians similarly situated (Indians). Defendants are the Nebraska State Tax Commissioner and the Nebraska Department of Revenue (Nebraska), who seek to collect Nebraska taxes on income earned on the tribes' reservations by the Indians, who live on the reservations within...

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