King Mountain Tobacco v. US Cert Petition


cert petition

Questions presented:

1. Whether the Ninth Circuit erred in holding that the Yakama Treaty must include  express exemptive language” to create an exemption from a federal tax or fee. 

2. Whether the Ninth Circuit erred in holding that the federal tobacco excise tax, 26 U.S.C. § 5701-5703, and the Fair and Equitable Tobacco Reform Act (“FETRA”), 7 U.S.C. § 518-519, apply to the Yakama Indians even though (1) the Yakama Treaty creates a right to travel in order to protect the Yakama Indians’ ability to trade and (2) these taxes and fees are triggered by the transport of goods – rather than by sale or manufacture.

Lower court materials here. Case tag here.



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