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WINNEBAGO TRIBE OF NEBRASKA v. KLINE

No. 02-4070-JTM.

297 F.Supp.2d 1291 (2004)

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. Phill KLINE, Attorney General for the State of Kansas; Carla Stovall, former Attorney General for the State of Kansas; Joan Wagnon, Secretary of the Kansas Department of Revenue; Stephen Richards, former 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.

January 15, 2004.

Attorney(s) appearing for the Case

Evelyn Z. Wilson, Thomas E. Wright, Wright, Henson, Clark & Baker LLP, Topeka, KS, Mary Johanna Streitz, Vernle C. Durocher, Jr., Dorsey & Whitney, LLP, Minneapolis, MN, Thomas Weathers, Alexander, Berkey, Williams & Weathers LLP, Berkeley, CA, Mark S. Gunnison, Payne & Jones, Chtd., Overland Park, KS, for Plaintiffs.

Brian R. Johnson, The Law Offices of John M. Knox, Chartered, Lawrence, KS, Jay Douglas Befort, John Michael Hale, Joseph Brian Cox, Kansas Department of Revenue, Topeka, KS, for Defendants.

MEMORANDUM AND ORDER

MARTEN, District Judge.

The plaintiffs are Indian Tribes and their agents who seek to stop the State of Kansas from collecting fuel taxes from businesses they operate. The state has attempted to impose these taxes pursuant to KSA 79-3401 et seq., which imposes a tax on the use or the sale and delivery of motor vehicle fuel.

On May 17, 2002, Judge Saffels entered a temporary restraining order requiring

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