ATKINSON TRADING CO. v. SHIRLEY

No. 98-2247.

210 F.3d 1247 (2000)

ATKINSON TRADING COMPANY, INC., a New Mexico corporation, Plaintiff-Appellant, v. Joe SHIRLEY, Jr.; Victor Joe; Derrick B. Watchman; Elroy Drake; Members of the Navajo Tax Commission; Steven C. Begay, Director of the Navajo Tax Commission, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

May 2, 2000.


Attorney(s) appearing for the Case

William J. Darling (Margaret P. Armijo with him on the briefs) of William J. Darling & Associates, P.A., Albuquerque, New Mexico, for Plaintiff-Appellant.

Marcelino R. Gomez, Assistant Attorney General (Herb Yazzie, Attorney General of the Navajo Nation Department of Justice, with him on the brief), Window Rock, Navajo Nation (AZ), for Defendants-Appellees.

Before EBEL, McKAY, and BRISCOE, Circuit Judges.


McKAY, Circuit Judge.

Plaintiff-Appellant is a non-Indian New Mexico corporation operating several businesses-including a hotel, restaurant, cafeteria, gallery, curio shop, retail store, and RV park-on property held in fee simple but completely surrounded by Navajo Nation Reservation trust lands. This case involves Appellant's challenge to a Hotel Occupancy Tax enacted by the Navajo Nation, Navajo Nation Code tit. 24, §§ 101-142 (1995), requiring persons...

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