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TUNICA BILOXI TRIBE OF INDIANS v. BRIDGES

No. CIV.A. 03-881-A.

437 F.Supp.2d 599 (2006)

TUNICA BILOXI TRIBE OF INDIANS a sovereign Indian nation, et al. v. Cynthia BRIDGES individually and in her official capacity as Secretary of the Department of Revenue of the State of Louisiana, et al.

United States District Court, M.D. Louisiana.

June 28, 2006.

Attorney(s) appearing for the Case

David Charles Laborde, Esq., The Laborde Law Firm, LLC, Lafayette, Colette Routel, Esq., Vanya S. Hogen, Esq., Faegre & Benson, Minneapolis, MN, for Plaintiffs.

Geneva Landrum, Esq., Barry Lee Kelly, Esq., Shone T. Pierre, Esq., Louisiana Department of Revenue, Baton Rouge, LA, for Cynthia Bridges individually and in her official capacity as Secretary of the Department of Revenue of the State of Louisiana.

James T. Lee, Esq., Bunkie, LA, for Parish of Avoyelles and Avoyelles Parish School Board.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

John V. PARKER, District Judge.

Background

On April 15, 2005, the court denied the Tunica-Biloxi Tribe's motion for preliminary injunction (doc. 51). In its ruling, the court detailed the facts and procedural history of the case up to that point (including the shift in focus from mobile homes to the van) and concluded that the sale of the van was completed for tax purposes when the Tribe bought...

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