Here is the opinion in Samish Indian Nation v. Department of Licensing:
Here is the complaint in Buena Vista Rancheria of Me-Wuk Indians v. Amador County (E.D. Cal.):
Here are the materials in Perkins v. United States (W.D.N.Y.):
Parallel Tax Court materials here.
Here is the opinion in On-Auk-More Trade Center LLC and State of Arizona E S A Tax Unit:
Here is the petition in Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.:
Whether a generally applicable state ad valorem tax, as assessed against personal property owned by a non-Indian, out-of-state corporate entity and leased to a tribe for use in its casino operations, is preempted by the Indian Gaming Regulatory Act and the Court’s “particularized inquiry” balancing test, see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), where the tax does not infringe on any federal regulatory purpose contained in the IGRA, the tax does not interfere with any tribal sovereignty interests, and the tax supports relevant and important government interests, such as law enforcement, schools and health services.
Lower court decision here.