Chickasaw Nation v. Oklahoma ex rel. Oklahoma Tax Commission

McKAY, Circuit Judge.

Appellant Chickasaw Nation (“Tribe” or “Chickasaw”), a federally recognized Indian tribe, challenged the State of Oklahoma’s authority to impose certain taxes on sales, income, motor fuel and 3.2% beer to transactions occurring in Chickasaw Indian country. The case was submitted to the district court upon stipulated facts on cross motions for summary judgment. The Chickasaw appeal from the district court’s grant of summary judgment on each of the issues in favor of the State of Oklahoma and from that court’s denial of the Chickasaw’s cross-motion for summary judgment.

I.…