Legal Opinion

Chemehuevi Indian Tribe v. California State Board of Equalization

District Court, N.D. California

Decided December 12, 1979No. C-77-2838 RFPPublishedCited by 15 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

PECKHAM, Chief Judge.

BACKGROUND

The Chemehuevi Indian Tribe (“Tribe”) commenced this action by filing a complaint for declaratory and injunctive relief on December 15, 1977. The California State Board of Equalization (“Board”) had previously determined that the Tribe owed the state amounts totaling $11,702.95 for taxes that it allegedly should have collected from non-Indian purchasers of cigarettes on the reservation, including interest and penalties on the taxes owed. The Board then issued a “withhold notice” asking that the Bank of America withhold from the Tribe’s funds…

2Cases cited8 opinions

  1. Santa Clara Pueblo v. MartinezSupreme Court of the United States · 1978
  2. Bull v. United StatesSupreme Court of the United States · 1935
  3. Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
  4. United States v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1940
  5. United States v. ShawSupreme Court of the United States · 1940

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3Cited by15 opinions

  1. United States v. OregonCourt of Appeals for the Ninth Circuit · 1981
  2. California State Board of Equalization v. Chemehuevi Indian TribeSupreme Court of the United States · 1986
  3. The Squaxin Island Tribe v. The State of WashingtonCourt of Appeals for the Ninth Circuit · 1986
  4. United States v. State Of OregonCourt of Appeals for the Ninth Circuit · 1982
  5. United States v. WilsonDistrict Court, N.D. Iowa · 1981

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