Legal Opinion
Indian Country, U.S.A., Inc. v. Oklahoma ex rel. Oklahoma Tax Commission
Court of Appeals for the Tenth Circuit
Decided September 22, 1987No. Nos. 86-1819, 86-1832 and 86-1887PublishedCited by 27 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
The Muscogee (Creek) Nation and Indian Country, U.S.A., Inc. (ICUSA) brought this suit for declaratory and injunctive relief against the State of Oklahoma in connection with the “Creek Nation Bingo” enterprise located on Creek Nation land known as the “Mackey site.” Plaintiffs alleged that the State could not lawfully regulate Creek Nation Bingo on tribal land or require the collection and remittance of state sales taxes on bingo activity sales. The district court agreed, concluding that state regulation and taxation are preempted and impermissibly interfere with tribal…
2Cases cited53 opinions
- Thermtron Products, Inc. v. HermansdorferSupreme Court of the United States · 1976
- United States v. MazurieSupreme Court of the United States · 1975
- Montana v. United StatesSupreme Court of the United States · 1981
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
48 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Murphy v. RoyalCourt of Appeals for the Tenth Circuit · 2017
- United States v. Ricky Lee Sands, Muscogee (Creek) Nation and Seminole Nation of Oklahoma Cherokee, Choctaw and Chickasaw Nations, Amici CuriaeCourt of Appeals for the Tenth Circuit · 1992
- HRI, Inc. v. Environmental Protection AgencyCourt of Appeals for the Tenth Circuit · 2000
- Northern Arapaho Tribe v. HarnsbergerCourt of Appeals for the Tenth Circuit · 2012
- Narragansett Indian Tribe of Rhode Island v. Narragansett Electric Co.Court of Appeals for the First Circuit · 1996
22 more not listed; retrieve them via the Exa API.