Legal Opinion
Citizen Band Potawatomi Indian Tribe of Oklahoma v. Oklahoma Tax Commission
Court of Appeals for the Tenth Circuit
Decided November 3, 1989No. Nos. 88-2160, 88-2172PublishedCited by 3 opinions
1Opinion of the Court
McKAY, Circuit Judge.
This case revolves around an attempt by Oklahoma to tax cigarettes sold by the Citizen Band Potawatomi Indian Tribe of Oklahoma (the “Potawatomis” or the “Tribe”) in a convenience store which the Tribe wholly owns and operates. The store was constructed with federal funds and located on land held in trust by the federal government which is “exempt from State and local taxation.” 25 U.S.C.A. § 465. In February of 1987 the Oklahoma Tax Commission sought to collect state cigarette taxes from the Indian tribes and their licensees. In moving against the Potawatomis, Oklahoma…
2Cases cited21 opinions
- United States v. WheelerSupreme Court of the United States · 1978
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme 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
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- The Citizen Band Potawatomi Indian Tribe Of Oklahoma v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1991
- The Citizen Band Potawatomi Indian Tribe Of Oklahoma v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1989
- The Citizen Band Potawatomi Indian Tribe of Oklahoma v. The Oklahoma Tax Commission Cindy Rambo Robert Wadley and Don KilpatrickCourt of Appeals for the Tenth Circuit · 1992