Legal Opinion

State Ex Rel. Oklahoma Tax Commission v. Thlopthlocco Tribal Town of Oklahoma

Supreme Court of Oklahoma

Decided September 15, 1992No. 70538PublishedCited by 4 opinions

1Opinion of the Court

SUMMERS, Justice:

Oklahoma Tax Commission sought and obtained a District Court order permanently enjoining an Indian smoke shop from selling untaxed cigarettes. The Court of Appeals agreed with the result on its merits but reversed the injunction, finding that the Tax Commission had sued the wrong party. We have granted certiorari to line the case up with the Oklahoma Tax Commission v. Citizen Band Potawatomi Indian Tribe, — U.S. —, 111 S.Ct. 905, 112 L.Ed.2d 1112 (1991). In doing so we vacate the lower court’s injunction for two reasons: (1) The Tax Commission did indeed sue the wrong…

2Cases cited5 opinions

  1. Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
  2. Muscogee (Creek) Nation, a Federally Recognized Indian Tribe v. Donald Hodel, Secretary, U.S. Department of InteriorCourt of Appeals for the D.C. Circuit · 1988
  3. Atkinson v. HaldaneAlaska Supreme Court · 1977
  4. Oklahoma Tax Commission v. City Vending of Muskogee, Inc.Supreme Court of Oklahoma · 1992
  5. Underwood v. Purcell Wholesale Grocery Co.Supreme Court of Oklahoma · 1922

3Cited by4 opinions

  1. Dilliner v. Seneca-Cayuga TribeSupreme Court of Oklahoma · 2011
  2. Thlopthlocco Tribal Town v. StidhamCourt of Appeals for the Tenth Circuit · 2014
  3. Dilliner v. Seneca-Cayuga TribeSupreme Court of Oklahoma · 2011
  4. TASSO v. LUCKY STAR CASINOCourt of Civil Appeals of Oklahoma · 2022

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