Legal Opinion
State v. Oyler
Court of Appeals of Kansas
Decided December 21, 1990No. 65,061PublishedCited by 8 opinions
1Opinion of the Court
Davis, J.:
The defendant, Jimmie D. Oyler, Sr., appeals his convictions on three counts of the possession of more than 200 cigarettes without the required tax indicia in violation of K.S.A. 79-3321 and K.S.A. 79-3322 and on three counts of the sale of cigarettes at retail that did not bear the Kansas tax indicia in violation of K.S.A. 79-3321 and K.S.A. 79-3322. He contends that the State of Kansas lacks jurisdiction because he is a Cherokee Indian and his smokeshop is on Indian land.
Jimmie D. Oyler, Sr., owns and operates Shawnee Jim’s Indian Country Smokeshop (Smokeshop) located in rural…
2Cases cited6 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Iowa Tribe of Indians of Kansas and Nebraska, a Federally Recognized Indian Tribe v. State of KansasCourt of Appeals for the Tenth Circuit · 1986
- National Collegiate Athletic Ass'n v. Kansas Department of RevenueSupreme Court of Kansas · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Kathy L. Kaul v. Robert T. Stephan, Attorney GeneralCourt of Appeals for the Tenth Circuit · 1996
- Jimmie D. Oyler v. Fred Allenbrand and the Attorney General of KansasCourt of Appeals for the Tenth Circuit · 1994
- Oyler v. FinneyDistrict Court, D. Kansas · 1994
- Kaul v. StephanDistrict Court, D. Kansas · 1993
- State v. OylerCourt of Appeals of Kansas · 1990
3 more not listed; retrieve them via the Exa API.