PITTSBURG & MIDWAY COAL MINING COMPANY, Plaintiff-Appellee,
v.
Derrick WATCHMAN; Victor Joe; Lee Bergen; Bruce Keizer; Joe Shirley, Individually and as members of the Navajo Tax Commission; Ronnye Etcitty, Individually and as Deputy Director of the Navajo Tax Commission, Defendants-Appellants,
United States of America; Ray Powell, Commissioner of Public Lands for the State of New Mexico; Santa Fe Pacific Railroad Company; Santa Fe Pacific Gold Corporation; New Mexico Oil and Gas Association, Amici Curiae.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
April 19, 1995.
Rehearing and Suggestion for Rehearing Denied May 23, 1995.
Attorney(s) appearing for the Case
Paul E. Frye (Lisa M. Enfield, Nordhaus, Haltom, Taylor, Taradash & Frye, Albuquerque, NM, Herb Yazzie, Atty. Gen., and Marcelino Gomez, Navajo Nation Dept. of Justice, Window Rock, AZ, with him on the briefs), Nordhaus, Haltom, Taylor, Taradash & Frye, Albuquerque, NM, for defendants-appellants.
Christopher Lane (James G. di Zerega and Kent R. Olson, The Pittsburg & Midway Coal Mining Co., Englewood, CO, with him on the brief), Sherman & Howard L.L.C., Denver, CO, for plaintiff-appellee.
Lois J. Schiffer, Acting Asst. Atty. Gen., Edward J. Shawaker and John T. Stahr, Attys., Dept. of Justice, Washington, DC, and Tim Vollmann, Regional Sol., U.S. Dept. of Interior, Albuquerque, NM, on the brief for amicus curiae U.S.
Lynn H. Slade and Walter E. Stern, Modrall, Sperling, Roehl, Harris & Sisk, P.A., Albuquerque, NM, on the brief for amici curiae Santa Fe Pacific R. Co. and Santa Fe Pacific Gold Corp., Edmund H. Kendrick and Galen M. Buller, Montgomery & Andrews, P.A., Santa Fe, NM, on the brief for amicus curiae New Mexico Oil and Gas Ass'n.
Harry N. Relkin, Sp. Asst. Atty. Gen., Santa Fe, NM, on the brief for Amicus Curiae Ray Powell, Com'r of Public Lands for the State of N.M.
Before MOORE and BARRETT, Circuit Judges; and DOWNES, District Judge.
United States Court of Appeals, Tenth Circuit.
Rehearing and Suggestion for Rehearing In Banc Denied May 23, 1995.
JOHN P. MOORE, Circuit Judge.
This case represents the second time this controversy has appeared before us. In 1986, the Pittsburg & Midway Coal Mining Company (P & M) filed an action in federal court seeking an injunction and declaratory judgment that the Navajo Nation lacked jurisdiction to impose its Business Activities Tax on the "source gains" from P & M's South McKinley Mine...
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