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WILBUR v. LOCKE

No. 03-35911.

423 F.3d 1101 (2005)

Marvin WILBUR, Jr., Trustee of the Salish Trust dba Trading Post at March Point; Marvin Wilbur, Sr.; Joan Wilbur, Plaintiffs-Appellants, v. Gary LOCKE, Governor of the State of Washington; Frederick Kiga, Director, Revenue Department of the State of Washington; Gary O'Neil, Assistant Director, Revenue Department of the State of Washington; Revenue Department of the State of Washington; State of Washington, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed September 9, 2005.

Attorney(s) appearing for the Case

James E. Lobsenz, Carney Badley Spellman, P.S., Seattle, WA, for the plaintiffs-appellants.

Christine O. Gregoire, Attorney General, and David M. Hankins, Assistant Attorney General, Olympia, WA, for the defendants-appellees.

Before: WALLACE, SILVERMAN, and PAEZ, Circuit Judges.

WALLACE, Senior Circuit Judge:

The plaintiffs sought relief from an anticipated contract between the State of Washington and the Swinomish Indian Tribe (Tribe) regarding taxation of cigarette sales by Indian retailers. The district court held that the Tax Injunction Act (TIA), 28 U.S.C. § 1341, barred the action and dismissed it. The district court had jurisdiction over this timely appeal pursuant to 28 U.S.C. §§ 1331 and 2201, and we have jurisdiction...

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