CITIZEN BAND POTAWATOMI INDIAN TRIBE v. TAX COM'N

Nos. 88-2160, 88-2172.

888 F.2d 1303 (1989)

The CITIZEN BAND POTAWATOMI INDIAN TRIBE OF OKLAHOMA, Plaintiff-Appellant/Cross-Appellee, v. The OKLAHOMA TAX COMMISSION; Cindy Rambo, Chairman of the Tax Commission; Robert L. Wadley, Vice Chairman of the Tax Commission; and Don Kilpatrick, Secretary of the Tax Commission, Defendants-Appellees/Cross-Appellants.

United States Court of Appeals, Tenth Circuit.

November 3, 1989.


Attorney(s) appearing for the Case

Michael Minnis (David McCullough, with him on the briefs), of Michael Minnis & Associates, P.C., Oklahoma City, Okl., for plaintiff-appellant/cross-appellee.

David Allen Miley, Asst. Gen. Counsel, Oklahoma Tax Com'n, Oklahoma City, Okl., for defendants-appellees/cross-appellants.

Before McKAY, BARRETT, and SEYMOUR, Circuit Judges.


McKAY, Circuit Judge.

This case revolves around an attempt by Oklahoma to tax cigarettes sold by the Citizen Band Potawatomi Indian Tribe of Oklahoma (the "Potawatomis" or the "Tribe") in a convenience store which the Tribe wholly owns and operates. The store was constructed with federal funds and located on land held in trust by the federal government which is "exempt from State and local taxation." 25 U.S.C.A. § 465. In February of 1987 the Oklahoma Tax Commission...

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