Buzzard v. Oklahoma Tax Commission

992 F.2d 1073 (1993)

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Buzzard v. Oklahoma Tax Commission

United States Court of Appeals for the Tenth Circuit
992 F.2d 1073 (1993)

Facts

The United Keetoowah Band of Cherokee Indians (UKB) (plaintiff) purchased land (the UKB lands) that was subject to a restriction against alienation—i.e., ability to dispose of the land—requiring the approval of the United States Secretary of the Interior. The UKB operated smoke shops on those lands. The Oklahoma Tax Commission (the state) (defendant) assessed tobacco taxes against the smoke shops. Various representatives of the UKB brought suit in federal district court, seeking injunctive relief to prohibit enforcement of the taxing statutes. The court held that the UKB lands did not fall within the category of Indian country and were therefore not exempt from state tax jurisdiction. The UKB appealed to the United States Court of Appeals for the Tenth Circuit.

Rule of Law

Issue

Holding and Reasoning (Godbold, J.)

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