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GILA RIVER INDIAN COMMUNITY v. WADDELL

No. 90-16838.

967 F.2d 1404 (1992)

GILA RIVER INDIAN COMMUNITY, Plaintiff-Appellant, v. Paul WADDELL, as Director of the Department of Revenue of the State of Arizona, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 26, 1992.

Attorney(s) appearing for the Case

Rodney Lewis, Gila River Indian Community, Sacaton, Ariz., W. Scott Bales and G. Murray Snow, Meyer, Hendricks, Victor, Osborn & Maledon, Phoenix, Ariz., for plaintiff-appellant.

Patrick Irvine, Asst. Atty. Gen., Phoenix, Ariz., for defendant-appellee.

Before: FLETCHER, NELSON and FERNANDEZ, Circuit Judges.

FLETCHER, Circuit Judge:

The Gila River Indian Community (the Tribe) appeals the district court's dismissal of its action for declaratory and injunctive relief. The Tribe sought to enjoin Paul Waddell, in his capacity as Director of the Arizona Department of Revenue (the State), from imposing a tax on the sale of tickets and concessionary items in connection with the sporting and cultural activities that take place on the Gila Reservation. The Tribe claimed that the...

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