AMAROK CORP. v. STATE OF NEV., DEPT. OF TAXATION

No. 89-16161.

935 F.2d 1068 (1991)

AMAROK CORPORATION, a Utah Corporation, Plaintiff-Appellant, v. STATE OF NEVADA, DEPARTMENT OF TAXATION, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 13, 1991.


Attorney(s) appearing for the Case

R. Dennis Ickes, Nielsen & Senior, Salt Lake City, Utah, for plaintiff-appellant.

John S. Bartlett, Deputy Atty. Gen., Carson City, Nev., for defendant-appellee.

Before WALLACE, C.J., and GOODWIN and FLETCHER, Circuit Judges.


WALLACE, Chief Judge:

The State of Nevada assessed a tax against Amarok Corporation (Amarok) for construction work performed on lands held in trust by the United States for the Te-Moak Bands of Indians. Without pursuing its administrative or judicial remedies under Nevada law, Amarok filed a claim in the district court contending that federal law prohibits Nevada from taxing Amarok's activities on Te-Moak trust lands, and seeking declaratory and injunctive relief...

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