Legal Opinion
Flandreau Santee Sioux Tribe v. Sattgast
United States District Court
Decided July 16, 2018No. 4:17-CV-04055-KESPublishedCited by 1 opinion
1Opinion of the Court
KAREN E. SCHREIER, UNITED STATES DISTRICT JUDGE
*998Plaintiff, Flandreau Santee Sioux Tribe, filed this action against defendants Richard L. Sattgast, Andy Gerlach, and Dennis Daugaard seeking a judicial declaration that, under federal law, the State of South Dakota does not have the authority to impose the State's excise tax in connection to services performed by non-Indian contractors in the Tribe's on-reservation construction project. Docket 1. Plaintiff and defendants move for summary judgment. Docket 31; Docket 66.
FACTUAL BACKGROUND
The undisputed facts1 are:
The Flandreau Santee Sioux Tribe is…
2Cases cited24 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Williams v. LeeSupreme Court of the United States · 1959
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3Cited by1 opinion
- Flandreau Santee Sioux Tribe v. Josh HaederCourt of Appeals for the Eighth Circuit · 2019