Here are the materials in People v. Huber (N.D. Cal.):
Huber Opposition to Remand Motion
Should’ve read this, first: Kaighn Smith, Jr., Federal Courts, State Power, and Indian Tribes: Confronting the Well-Pleaded Complaint Rule, 35 N.M. L. Rev. 1 (2005) (email me if you want a copy).
Interesting note. Indeed, she did read the Smith article first–and incorporated it into her brief and oral argument. Should have been at the oral argument to see the Court reject it outright without consideration.
Also, this is not a “tax” case. It was a direct regulation case involving imposition of the state law effectuating the Tobacco Master Settlement Agreement on reservation land against tribal members.