EASTERN BAND OF CHEROKEE INDIANS, June Taylor Maldonado, individually and on behalf of all other similarly situated persons, Appellants,
v.
Mark G. LYNCH, Individually and as Secretary of Revenue for the State of North Carolina; The North Carolina Department of Revenue; Glenn McHan, Odell Grant, William G. Davis, individually and as Commissioners for the County of Swain; The County of Swain, Appellees,
v.
UNITED STATES of America, Amicus Curiae.
EASTERN BAND OF CHEROKEE INDIANS, Appellant,
v.
Mark G. LYNCH, Secretary of Revenue for the State of North Carolina; Department of Revenue, Appellees.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued June 3, 1980.
Decided October 10, 1980.
Attorney(s) appearing for the Case
Ben Oshel Bridgers, Sylva, N. C. (Holt, Haire & Bridgers, P. A., Sylva, N. C. on brief), for appellants.
David C. Shilton, Washington, D. C. (Edward J. Shawaker, Dept. of Justice, Sanford Sagalkin, Deputy Asst. Atty. Gen., Washington, D. C., on brief), for the United States as amicus curiae.
Myron C. Banks, Sp. Deputy Atty. Gen., Raleigh, N. C. (Rufus L. Edmisten, Atty. Gen. of North Carolina, Raleigh, N. C., on brief), for appellees.
Before BUTZNER and HALL, Circuit Judges, and WILLIAM M. KIDD, United States District Judge for the Southern District of West Virginia, sitting by designation.
United States Court of Appeals, Fourth Circuit.
BUTZNER, Circuit Judge:
The Eastern Band of Cherokee Indians and June Taylor Maldonado, an enrolled member of the Band, appeal the district court's dismissal of their consolidated suits for declaratory judgment. The district court held that North Carolina may impose taxes on the income earned on the Eastern Cherokee Reservation by members of the Band who reside on the reservation. The court also ruled that Swain County, where...
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