Legal Opinion

Quinault Indian Nation v. Mary Pearson

Court of Appeals for the Ninth Circuit

Decided August 29, 2017No. 15-35263, 15-35267PublishedCited by 20 opinions

1Opinion of the Court

OPINION

McKEOWN, Circuit Judge:

Once again, the issue of tribal sovereign immunity and cigarette taxes is back in the federal courts. In this iteration, the Qui-nault Indian Nation (the “Nation”) sued Edward A. Comenout, Jr.; Robert R, Co.-menout, Sr.; and other defendants for engaging in a scheme to defraud the Nation of taxes. When the Nation later asked the district court to dismiss its action, Edward’s estate (the “Estate”) sought to keep the litigation alive, asserting that maintaining the suit was necessary to litigate its counterclaims against the Nation.

The district court dismissed the…

2Cases cited25 opinions

  1. United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
  2. Santa Clara Pueblo v. MartinezSupreme Court of the United States · 1978
  3. Bull v. United StatesSupreme Court of the United States · 1935
  4. Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
  5. United States v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1940

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3Cited by20 opinions

  1. Oneida Indian Nation v. PhillipsCourt of Appeals for the Second Circuit · 2020
  2. Buchwald Capital Advisors, LLC v. Sault Ste. Marie Tribe of Chippewa Indians (In Re Greektown Holdings, LLC)Court of Appeals for the Sixth Circuit · 2019
  3. Oneida Nation v. Village of Hobart, WisconsinDistrict Court, E.D. Wisconsin · 2019
  4. Paul Grondal v. United StatesCourt of Appeals for the Ninth Circuit · 2022
  5. Maverick Gaming LLC v. USACourt of Appeals for the Ninth Circuit · 2024

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