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WINNEBAGO TRIBE OF NEBRASKA v. STOVALL

No. 02-4070-JTM.

216 F.Supp.2d 1226 (2002)

WINNEBAGO TRIBE OF NEBRASKA; Sac and Fox Nation of Missouri in Kansas and Nebraska; Iowa Tribe of Kansas and Nebraska; Kickapoo Tribe of Indians of the Kickapoo Reservation in Kansas; HCI Distribution; John Blackhawk, Chairman of the Winnebago Tribe of Nebraska; Lance Morgan; Erin Morgan; and Earlene Hradec, Plaintiffs, v. Carla J. STOVALL, Attorney General for the State of Kansas; Stephen S. Richards, Secretary of the Kansas Department of Revenue; Steven Maxwell, Assistant Attorney General for the State of Kansas; Jeffrey Lochow, Director of Tax Operations; Jeffrey D. Scott, Designee of the Director of Taxation, Kansas Director of Revenue, Defendants.

United States District Court, D. Kansas.

August 2, 2002.

Attorney(s) appearing for the Case

Evelyn Z. Wilson, Thomas E. Wright, Kevin James Grauberger, Wright, Henson, Somers, Sebelius, Clark & Baker, LLP, Topeka, KA, Vernle C. Durocher, Jr., Mary Johanna Streitz, Dorsey & Whitney, Minneapolis, MN, Charley L. Laman, Topeka, KS, Thomas Weathers, Alexander & Karshmer, Berkeley, CA, Mark S. Gunnison, Payne & Jones, Chtd., Overland Park, KS, for Plaintiffs.

Brian R. Johnson, Office of Attorney General, John Michael Hale, Kansas Department of Revenue Bureau of Legal Services, Joseph Brian Cox, Jay Douglas Befort, Kansas Department of Revenue, Topeka, KS, for Defendants.

MEMORANDUM AND ORDER

MARTEN, District Judge.

This matter is before the court on Plaintiffs' Motion for a Preliminary Injunction (Doc. 18). Defendants have filed a Response (Doc. 49). Additionally, on July 8, 2002, the court heard oral arguments on plaintiffs' motion. The court has carefully reviewed the parties' written and oral arguments and is now prepared to rule.

I. BACKGROUND1

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