SAC AND FOX NATION v. OKLAHOMA TAX COM'N

Nos. 91-6236, 91-6237.

967 F.2d 1425 (1992)

SAC AND FOX NATION, Plaintiff-Appellee and Cross-Appellant, v. The OKLAHOMA TAX COMMISSION, Defendant-Appellant and Cross-Appellee.

United States Court of Appeals, Tenth Circuit.

June 16, 1992.


Attorney(s) appearing for the Case

G. William Rice (N. Brent Parmer and Gregory H. Bigler with him on the briefs) of G. William Rice, P.C., Cushing, Okl., for plaintiff-appellee and cross-appellant.

David Allen Miley, Asst. Gen. Counsel (David Hudson, Gen. Counsel, with him on the briefs), Oklahoma Tax Com'n, Oklahoma City, Okl., for defendant-appellant and cross-appellee.

Before MOORE and BRORBY, Circuit Judges, and HUNTER, District Judge.


BRORBY, Circuit Judge.

We are called upon here to resolve two issues arising from a conflict between the asserted taxing power of the State of Oklahoma and the tax immunity claimed by the Sac and Fox Nation, a federally recognized Indian tribe: (1) Whether the Oklahoma Tax Commission has legal authority to tax income derived from the Sac and Fox; and (2) whether the Oklahoma Tax Commission has legal authority to impose an excise tax and licensing fee on motor vehicles...

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