COEUR D'ALENE TRIBE OF IDAHO v. HAMMOND

Nos. 02-35965, 02-35998, 02-36020.

384 F.3d 674 (2004)

COEUR D'ALENE TRIBE OF IDAHO, Nez Perce Tribe; Shoshone-Bannock Tribes, Plaintiffs-Appellees, v. Duwayne D. HAMMOND, Jr.; Coleen Grant; Larry Watson; Severina Sam Haws, in their official capacity as Commissioners of the Idaho State Tax Commission, Defendants-Appellants. Coeur D'Alene Tribe of Idaho; Nez Perce Tribe, Plaintiffs, and Shoshone-Bannock Tribes, Plaintiff-Appellant, v. Duwayne D. Hammond, Jr.; Coleen Grant; Larry Watson; Severina Sam Haws, in their official capacity as Commissioners of the Idaho State Tax Commission, Defendants-Appellees. Coeur D'Alene Tribe of Idaho, Plaintiff-Appellant, and Shoshone-Bannock Tribes; Nez Perce Tribe, Plaintiffs, v. Duwayne D. Hammond, Jr.; Coleen Grant; Larry Watson; Severina Sam Haws, in their official capacity as Commissioners of the Idaho State Tax Commission, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed August 19, 2004.


Attorney(s) appearing for the Case

Clay Smith (argued), Boise, ID, for defendants-appellants/appellees.

Brian J. Cleary (argued), Coeur D'Alene, ID, for the plaintiffs-appellees/appellants.

William Bacon, Fort Hall, ID, for the plaintiffs-appellees/appellants.

Richard K. Eichstaedt, Lapwai, ID, for the plaintiffs-appellees/appellants Nez Perce Tribe.

Douglas B.L. Endreson (argued), Washington, D.C., for the intervenor-appellant/appellee.

Before: KLEINFELD, GOULD, and TALLMAN, Circuit Judges.


GOULD, Circuit Judge:

We must decide whether Indian tribes have sovereign immunity from an Idaho state tax on motor fuel delivered by non-tribal distributors to tribally-owned gas stations for sale on Indian reservations. The Supreme Court of Idaho ruled in 2001 that the incidence of essentially the same tax fell impermissibly on the Indian tribes, and that Congress had not through the Hayden-Cartwright Act authorized states...

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