McKAY, Circuit Judge.
After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 34.1.9. The case is therefore ordered submitted without oral argument.
The Oklahoma Tax Commission appeals here the district court's denial of the Commission's motion to remand this action to collect state taxes against the Wyandotte...
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