WINNEBAGO TRIBE OF NEBRASKA v. KLINE

No. 94,781.

150 P.3d 892 (2007)

WINNEBAGO TRIBE OF NEBRASKA, et al., Plaintiffs, v. Phill KLINE, Attorney General, for the State of Kansas, et al., Defendants.

Supreme Court of Kansas.

February 5, 2007.


Attorney(s) appearing for the Case

Skip C. Durocher, of Dorsey & Whitney LLP, of Minneapolis, Minnesota, argued the cause, and Mary J. Streitz and Christopher R. Duggan, of the same firm; Thomas E. Wright, of Wright, Henson, Clark, Hutton, Mudrick & Gragson, LLP, of Topeka; Danelle Smith, of Winnebago Tribe of Nebraska, of Winnebago, Nebraska; Mark S. Gunnison, of Payne & Jones, Chartered, of Overland Park; Thomas Weathers, of Alexander, Berkey, Williams & Weathers, LLP, of Berkeley, California; and Ilse Smith, of Horton, were with him on the brief for plaintiffs.

John Michael Hale, of Kansas Department of Revenue, argued the cause, and Jay D. Befort, J. Brian Cox, and Brian R. Johnson, all of the Kansas Department of Revenue, were with him on the briefs for defendants.


The opinion of the court was delivered by ALLEGRUCCI, J.:

The plaintiffs are Indian Tribes that filed an action in the United States District Court seeking an order enjoining Kansas officials' enforcement of the motor-fuel tax law, K.S.A. 79-3401 et seq. (Act), and a determination that the Act does not authorize assessment of tax on motor fuel delivered and sold by a Nebraska tribal corporation to tribes in Kansas...

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