Keweenaw Bay Indian Community v. Rising

OPINION

MERRITT, Circuit Judge.

The body of federal law governing Indian immunity from state taxation arises from the Commerce Clause, which grants to Congress the power “to regulate commerce with foreign Nations, and among the several States, and with the Indian Tribes,” and laws passed pursuant thereto. Under the Declaratory Judgment Act, 28 U.S.C. § 2201 (a federal court may “declare the rights” of the parties only in “a case of actual controversy”), the Keweenaw Bay Indian Community seeks (1) a broad declaration concerning its tax immu nities under federal law, and (2) injunctive relief…