Matheson v. Gregoire
Court of Appeals of Washington
1Opinion of the Court
*627¶1 — The Puyallup Tribe (Tribe) and the Washington State Department of Revenue entered into an agreement (Agreement) regulating imposition of taxes on cigarette sales in Indian country.1 Paul Matheson, a tribal member and cigarette retailer, sued both the State and the Tribe, alleging that the Agreement was illegal on several grounds. The trial court dismissed the Tribe as a defendant due to its sovereign immunity. Then, finding that the Tribe was an indispensable party, it dismissed the complaint altogether. Matheson appeals, arguing that the trial court erred in finding the Tribe…
2Cases cited23 opinions
- Santa Clara Pueblo v. MartinezSupreme Court of the United States · 1978
- Montana v. United StatesSupreme Court of the United States · 1981
- Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
- Kiowa Tribe of Oklahoma v. Manufacturing Technologies, Inc.Supreme Court of the United States · 1998
- Harold Dawavendewa, a Single Man v. Salt River Project Agricultural Improvement and Power District, an Arizona Corporation, the Navajo NationCourt of Appeals for the Ninth Circuit · 2002
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