ALARCON, Circuit Judge:
I. INTRODUCTION
The question presented in this case is whether the district court properly exercised subject matter jurisdiction over an Indian tribe's action in the nature of interpleader against a member of the tribe and a state tax authority. We hold that it did not. Accordingly, we vacate the district court's judgment in all respects and remand with instructions that the case be dismissed.
II. BACKGROUND
Plaintiff...
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