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INDIAN COUNTRY, U.S.A. v. OKLAHOMA TAX COM'N

Nos. 86-1819, 86-1832 and 86-1887.

829 F.2d 967 (1987)

INDIAN COUNTRY, U.S.A., INC., and Muscogee (Creek) Nation, Plaintiffs-Appellees, Cross-Appellants, v. STATE OF OKLAHOMA ex rel. the OKLAHOMA TAX COMMISSION and the District Attorney of Tulsa County, Defendants-Appellants, Cross-Appellees.

United States Court of Appeals, Tenth Circuit.

September 22, 1987.

Attorney(s) appearing for the Case

M. Denise Graham, Asst. Dist. Atty., Tulsa, Okl., and Robert C. Jenkins, Atty. for State of Okl. ex rel. the Oklahoma Tax Com'n, for defendants-appellants, cross-appellees.

John Echols, Echols & Echols, Inc., Tulsa, Okl., (Lorraine Echols, Echols & Echols, Inc., Tulsa, Okl., and Geoffrey M. Standing Bear, Geoffrey M. Standing Bear, P.C., Window Rock, Ariz., with him on the brief), for plaintiffs-appellees, cross-appellants.

Before SEYMOUR and BARRETT, Circuit Judges, and BROWN, District Judge.

SEYMOUR, Circuit Judge.

The Muscogee (Creek) Nation and Indian Country, U.S.A., Inc. (ICUSA) brought this suit for declaratory and injunctive relief against the State of Oklahoma in connection with the "Creek Nation Bingo" enterprise located on Creek Nation land known as the "Mackey site." Plaintiffs alleged that the State could not lawfully regulate Creek Nation Bingo on tribal land or require the collection and remittance of state sales taxes on bingo activity sales...

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