Legal Opinion
Dewitt Dillon, Cross-Appellants v. The State of Montana, Cross-Appellees
Court of Appeals for the Ninth Circuit
Decided December 23, 1980No. 78-3422, 78-3495PublishedCited by 40 opinions
1Opinion of the Court
POOLE, Circuit Judge:
The State of Montana appeals a district court judgment which declared American Indians (Indians) residing on the federally recognized Crow Indian Reservation (Reservation) exempt from Montana’s personal income tax, enjoined collection, and ordered refunds of taxes paid. The court denied exemption status to those Indians whose incomes were earned on the Reservation but who resided elsewhere and they cross appeal. 1 Montana argues that the Tax Injunction Act, 28 U.S.C. § 1341, denies federal jurisdiction over the Indians’ complaint. We agree and accordingly reverse.
I
The…
2Cases cited29 opinions
- Permian Basin Area Rate CasesSupreme Court of the United States · 1968
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Bryan v. Itasca CountySupreme Court of the United States · 1976
- Matthews v. RodgersSupreme Court of the United States · 1932
24 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Edward Ashton v. Kenneth CoryCourt of Appeals for the Ninth Circuit · 1986
- In Re: James Ellett, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Bap Board v. James EllettCourt of Appeals for the Ninth Circuit · 2001
- Gilbert Hyatt v. Betty YeeCourt of Appeals for the Ninth Circuit · 2017
- Chippewa Trading Co. v. CoxCourt of Appeals for the Sixth Circuit · 2004
- Marvin F. Poer and Company v. The Counties of AlamedaCourt of Appeals for the Ninth Circuit · 1984
35 more not listed; retrieve them via the Exa API.