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CROW TRIBE OF INDIANS v. STATE OF MONT.

Nos. 95-35093, 95-35096.

92 F.3d 826 (1996)

The CROW TRIBE OF INDIANS, Plaintiff-Appellant, and United States of America, Plaintiff-Intervenor, v. STATE OF MONTANA, Director, Ken Nordtvedt; County of Big Horn; Treasurer, Big Horn County, Martha Fletcher, Defendants-Appellees. The CROW TRIBE OF INDIANS, Plaintiff, and United States of America, Plaintiff-Intervenor-Appellant, v. STATE OF MONTANA, Director, Ken Nordtvedt; County of Big Horn; Treasurer, Big Horn County, Martha Fletcher, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided August 6, 1996.

Attorney(s) appearing for the Case

William C. Hugenberg and Robert S. Pelcyger, Fredericks, Pelcyger, Hester & White, Boulder, Colorado, for plaintiff-appellant.

Clay R. Smith, Assistant Attorney General, Helena, Montana, for defendants-appellees.

Elizabeth Ann Peterson, United States Department of Justice, Washington, D.C., for plaintiff-intervenor-appellant.

Before: BROWNING, WRIGHT, and CANBY, Circuit Judges.

PER CURIAM:

In 1975, Montana imposed severance and gross proceeds taxes on coal produced from Crow Tribe coal deposits. Mont.Code Ann. §§ 15-35-101 through 205; §§ 15-23-701 through 703. The Tribe, and the United States as its trustee,1 instituted suit challenging Montana's taxes on preemption and Tribal sovereignty grounds. We held the complaint stated a cause of action.

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