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RESERVATION TEL. CO-OP. v. AFFILIATED TRIBES

No. 95-1526.

76 F.3d 181 (1996)

RESERVATION TELEPHONE COOPERATIVE; Consolidated Telephone Cooperative; West River Telecommunications Cooperative, Plaintiffs-Appellants, Mountrail-Williams Electric Cooperative, Plaintiff, Jay Sandstrom; A. Neal Hendrickson, Plaintiffs-Intervenors, v. THREE AFFILIATED TRIBES OF the FORT BERTHOLD RESERVATION; Three Affiliated Tribes Tribal Business Council; Three Affiliated Tribes Tax Commission; Wilbur D. Wilkinson, Chairman, Tribal Business Council; Joseph J. Walker, Director, Tax Commission, Defendants-Appellees. State of North Dakota; United States of America, Amicus Curiae.

United States Court of Appeals, Eighth Circuit.

Decided January 30, 1996.

Rehearing and Suggestion for Rehearing Denied April 22, 1996.

Attorney(s) appearing for the Case

Tommy Tobin, Winner, SD, argued (Michael Geiermann, Bismarck, ND, on brief), for Plaintiffs-Appellants.

Michael L. Roy, Washington, DC, argued (Charles A. Hobbs and Hans Walker, Jr., on the brief), for Defendants-Appellees.

Before BOWMAN, BEAM, and MORRIS SHEPPARD ARNOLD, Circuit Judges.

Rehearing and Suggestion for Rehearing En Banc Denied April 22, 1996.*

BEAM, Circuit Judge.

Three telephone cooperatives (the Cooperatives) challenge the authority of the Three Affiliated Tribes of the Fort Berthold Reservation (the Tribes) to impose a possessory interest tax on their telephone lines and rights-of-way located within the Reservation. The Cooperatives contend that federal law governing the construction and operation...

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