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QUINAULT INDIAN NATION v. PEARSON

Nos. 15-35263, 15-35267.

868 F.3d 1093 (2017)

QUINAULT INDIAN NATION, Plaintiff-Appellee, v. Mary Linda PEARSON, Administrator Ad Prosequendum FOR the ESTATE OF Edward A. COMENOUT, Defendant-Appellant. Quinault Indian Nation, Plaintiff-Appellee, v. Mary Linda Pearson, Administrator Ad Prosequendum for the estate of Edward A. Comenout, Defendant, and Robert R. Comenout, Sr., Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed August 29, 2017.

Attorney(s) appearing for the Case

Robert E. Kovacevich , Spokane, Washington; Randal B. Brown , Covington, Washington; Aaron L. Lowe , Spokane, Washington; for Defendants-Appellants.

Rob Roy Smith , Kilpatrick Townsend & Stockton LLP, Seattle, Washington, for Plaintiffs-Appellees.

Before: M. Margaret McKeown, Consuelo M. Callahan, and Sandra S. Ikuta, Circuit Judges.

OPINION

Once again, the issue of tribal sovereign immunity and cigarette taxes is back in the federal courts. In this iteration, the Quinault Indian Nation (the "Nation") sued Edward A. Comenout, Jr.; Robert R. Comenout, Sr.; and other defendants for engaging in a scheme to defraud the Nation of taxes. When the...

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