SOUTHLAND ROYALTY COMPANY, Phillips Petroleum Company, Shell Oil Company, Chevron U.S.A., Inc., the Superior Oil Company, the Union Oil Company of California, Wilshire Oil Company of Texas, Anadarko Production Company, and Texaco, Inc., Plaintiffs, Appellants, Cross-Appellees,
State of Utah, Lynn C. Baker, individually, and as Treasurer of the State of Utah, Utah State Tax Commission, David L. Duncan, Chairman, and Douglas Sonntag, Georgia B. Peterson and Robert D. Bowen, individually, and as members of the Utah State Tax Commission, Utah State Board of Oil, Gas and Mining, Charles Henderson, Chairman, and John L. Bell, Thadis W. Box, C. Ray Juvelin, Edward T. Beck, Constance K. Lundberg, and E. Steele McIntyre, individually, and as members of the Utah State Board of Oil, Gas and Mining, San Juan County, Utah, Edward S. Boyle, William G. Dunow and Calvin Black, individually, and as Commissioners of San Juan County, Utah, Marian Bayles, individually, and as San Juan County Treasurer, and Barbara Montella, individually, and as San Juan County Assessor, Plaintiffs in Intervention (in D.C. No. C-79-296), Defendants-Appellees,
v.
NAVAJO TRIBE OF INDIANS, Defendant, Appellee, Cross-Appellant,
Navajo Tribal Council, Peter MacDonald, individually, and as Chairman of the Navajo Tribal Council, Navajo Tax Commission, Glen C. George, Robert Shorty, Jr., David C. Cole, Delfred Wauneka, and William Morgan, Jr., individually, and as members of the Navajo Tax Commission, Defendants, Appellees,
United States of America, James G. Watt, Secretary of the Interior, Martin E. Seneca, Jr., Acting Commissioner of the United States Bureau of Indian Affairs, Defendants, Appellees, Cross-Appellants.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
August 22, 1983.
August 22, 1983.
Attorney(s) appearing for the Case
Edward L. Barrett, Jr. of Nielsen & Senior, Salt Lake City, Utah (Arthur H. Nielsen, Clark R. Nielsen and John K. Mangum, Salt Lake City, Utah, with him on the brief), for plaintiffs, appellants, cross-appellees Southland Royalty Co., The Superior Oil Co., The Union Oil Co. of California, Wilshire Oil Co. of Texas and Anadarko Production Co.
Bruce D. Black of Campbell, Byrd & Black, P.A., Santa Fe, N.M., for plaintiff, appellant, cross-appellee Texaco, Inc.
Alan L. Sullivan of Van Cott, Bagley, Cornwall & McCarthy, Salt Lake City, Utah (Leonard J. Lewis and Gregory K. Orme, Salt Lake City, Utah, with him on the brief), for plaintiffs, appellants, cross-appellees Phillips Petroleum Co., Shell Oil Co., and Chevron U.S.A., Inc.
Michael M. Quealy, Asst. Atty. Gen., State of Utah, Salt Lake City, Utah (David L. Wilkinson, Atty. Gen., Richard L. Dewsnup, Dallin W. Jensen and Frank V. Nelson, Asst. Attys. Gen., Salt Lake City, Utah, with him on the brief), for plaintiffs in intervention, defendants-appellees State of Utah and state officials.
Katherine Ott and Gary Verberg of Vlassis & Ott, Phoenix, Ariz. (George P. Vlassis of Vlassis & Ott, Phoenix, Ariz., Harold G. Christensen and Max D. Wheeler of Snow, Christensen & Martineau, Salt Lake City, Utah, with Katherine Ott, on brief), for defendant, appellee, cross-appellant The Navajo Tribe of Indians, and Navajo defendants-appellees.
Kay L. Richman, Attorney, Dept. of Justice, Washington, D.C. (Carol E. Dinkins, Asst. Atty. Gen., James J. Clear and Dirk D. Snel, Attorneys, Dept. of Justice, Washington, D.C., with her on brief, David Etheridge, Attorney, Dept. of the Interior, Washington, D.C., of counsel), for defendants, appellees, cross-appellants United States and federal officials.
Bruce K. Halliday, San Juan County Atty., Monticello, Utah, on brief for plaintiffs in intervention, defendants-appellees San Juan County and county officials.
Jeff Bingaman, Atty. Gen., State of N.M., Denise D. Fort, Asst. Atty. Gen., Nancy F. Jones and Allison Karslake, Sp. Asst. Attys. Gen., Taxation and Revenue Dept., Santa Fe, N.M., on brief for amicus curiae State of N.M.
Mark B. Thompson, III of Modrall, Sperling, Roehl, Harris & Sisk, P.A., Albuquerque, N.M., on brief for amicus curiae Amoco Production Co.
Before SETH, Chief Judge, and HOLLOWAY and DOYLE, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
SETH, Chief Judge.
Since the 1950's the appellants have held oil and gas leases on lands in the Navajo Indian Reservation in Utah. The Navajo Tribe imposed taxes on the value of mineral interests and on gross receipts. The State of Utah and San Juan County have been collecting similar taxes for some years. The tribe has not collected taxes as yet under the resolutions imposing the taxes. This action is considered to be against the tribal officials.
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