Ninth Circuit Rejects Treaty Defense in United States v. King Mountain Tobacco (Nos. 14-36055, 16-35607)

Here is the opinion.

An excerpt:

We affirm our longstanding rule that Indians—like all citizens—are subject to federal taxation unless expressly exempted by a treaty or congressional statute. Hoptowit, 709 F.2d at 566. In this case, neither the General Allotment Act nor the Treaty with the Yakamas expressly exempts King Mountain from the federal excise tax on manufactured tobacco products. King Mountain is therefore liable for payment of the tax and associated penalties and interest.

Briefs here.

The CA9 also rejected an appeal on a discovery issue in this matter (docket number 16-35956):

Memorandum Opinion

Briefs in that matter here.