State of Oklahoma Ex Rel. Oklahoma Tax Commission v. Jan Graham and Chickasaw Nation, by and Through Overton James, Governor of the Chickasaw Nation

JOHN P. MOORE, Circuit Judge.

This case is again before us following remand, — U.S.-, 108 S.Ct. 481, 98 L.Ed.2d 480, for reconsideration in light of Caterpillar Inc. v. Williams, — U.S. -, 107 S.Ct. 2425, 96 L.Ed.2d 318 (1987). The question presented on remand is whether the action filed by the State of Oklahoma (State) in state court to collect taxes from the Chickasaw Nation was properly removed. We conclude that the State’s complaint constituted an effort to avoid the sovereign immunity of the Chickasaw Nation because a federal question allowing removal is inherent in the pleading. We are,…