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CONFEDERATED TRIBES v. ALCOHOL AND TOBACCO TAX

No. 14-35165.

843 F.3d 810 (2016)

CONFEDERATED TRIBES AND BANDS OF the YAKAMA INDIAN NATION, Plaintiff-Appellant, v. ALCOHOL AND TOBACCO TAX AND TRADE BUREAU; John J. Manfreda, in his official capacity as Administrator of the Alcohol and Tobacco Tax and Trade Bureau; United States Department of the Treasury; Timothy Geithner, in his official capacity as Secretary of the United States Department of the Treasury; United States of America, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed December 13, 2016.

Attorney(s) appearing for the Case

Randolph Henry Barnhouse (argued) and Justin J. Solimon , Johnson Barnhouse & Keegan LLP, Albuquerque, New Mexico, for Plaintiff-Appellant.

Patrick J. Urda (argued), Teresa E. McLaughlin , and Gilbert S. Rothenberg , Attorneys; Tamara W. Ashford , Acting Assistant Attorney General; Tax Division, Department of Justice, Washington, D.C.; for Defendants-Appellants.

Before: Alfred T. Goodwin, Mary M. Schroeder, and M. Margaret McKeown, Circuit Judges.

OPINION

Confederated Tribes and Bands of the Yakama Indian Nation ("the Yakama Nation" or "the tribe") appeals the district court's summary judgment in the Yakama Nation's action seeking to bar defendant federal agencies and officials from imposing the federal excise tax on tobacco products manufactured by King...

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