Legal Opinion
Chemehuevi Indian Tribe v. California State Board of Equalization
Court of Appeals for the Ninth Circuit
Decided April 12, 1985No. Nos. 83-2431, 83-2481PublishedCited by 11 opinions
1Opinion of the Court
REINHARDT, Circuit Judge:
The Chemehuevi Indian Tribe (“Tribe”) brought suit in the district court challenging the validity of California’s cigarette tax as applied to cigarettes sold by the Tribe on the reservation to non-Indian purchasers, and requesting injunctive relief to prevent the California State Board of Equalization (“Board”) from enforcing the California Cigarette Tax Law against it. In response, the Board filed a counterclaim for the amount of taxes allegedly due. We find that sovereign immunity bars the counterclaim and that the California statute is preempted by federal law…
2Cases cited51 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Edelman v. JordanSupreme Court of the United States · 1974
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
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3Cited by11 opinions
- United States v. Iron Mountain Mines, Inc.District Court, E.D. California · 1995
- The Squaxin Island Tribe v. The State of WashingtonCourt of Appeals for the Ninth Circuit · 1986
- Federal Deposit Ins. Corp. v. CarterDistrict Court, C.D. California · 1987
- LAC COURTE OREILLES BAND OF LAKE SUPERIOR CHIPPEWA IND. v. State of Wis.District Court, W.D. Wisconsin · 1987
- Danka Funding Co. v. Sky City CasinoNew Jersey Superior Court Appellate Division · 1999
6 more not listed; retrieve them via the Exa API.