WINNEBAGO TRIBE OF NEBRASKA v. STOVALL

No. 02-3301.

341 F.3d 1202 (2003)

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; Earlene Hradec, Plaintiffs-Appellees, 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 Department of Revenue, Defendants Appellants.

United States Court of Appeals, Tenth Circuit.

August 28, 2003.


Attorney(s) appearing for the Case

Brian R. Johnson, Assistant Attorney General (Carla J. Stovall, Attorney General, with him on the briefs), Topeka, KS, for Defendants/Appellants.

Vernle C. Durocher, Jr. (Michael J. Wahoske, Mary J. Streitz and Christopher R. Duggan, of Dorsey & Whitney LLP, Minneapolis, MN; Thomas E. Wright, of Wright, Henson, Somers, Sebelius, Clark & Baker, LLP, Topeka, KS; and Mark Hubble, Tribal Attorney for the Winnebago Tribe of Nebraska, Winnebago, NE, with him on the brief), of Dorsey & Whitney LLP, Minneapolis, MN, for Winnebago Tribe of Nebraska, HCI Distribution, Chairman John Blackhawk, Lance Morgan, Erin Morgan and Earlene Hradec, Plaintiffs/Appellees.

Charley Laman, Tribal Attorney, Topeka, KS, for Plaintiff/Appellee Kickapoo Tribe of Indians of the Kickapoo Reservation in Kansas (Mark S. Gunnison, of Payne & Jones, Chartered, Overland Park, KS, for Plaintiff Appellee Iowa Tribe of Kansas and Nebraska; and Thomas Weathers, of Alexander & Karshmer, Berkeley, CA, for Plaintiff Appellee Sac and Fox Nation of Missouri, with him on the brief).

Before SEYMOUR, McKAY and LUCERO, Circuit Judges.


SEYMOUR, Circuit Judge.

The State of Kansas attempted to assess fuel taxes on a corporation wholly owned by an Indian tribe. The district court in two published orders granted plaintiffs' motions for a temporary restraining order, Winnebago Tribe of Neb. v. Stovall, 205 F.Supp.2d 1217 (D.Kan.2002), and then for a preliminary injunction, Winnebago Tribe of Neb. v. Stovall, 216 F.Supp.2d 1226...

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