Split SCOTUS Affirms Cougar Den (5-4, no majority opinion)

Here is the opinion.

Materials are here.

Background Materials in Washington State Department of Licensing v. Cougar Den, Inc.

Supreme Court

–Merits Stage

Joint Appendix

Petitioner’s Brief

SG Brief

Respondent’s Brief

Sacred Ground Legal Services Amicus Brief

Yakama Nation Amicus Brief

Nez Perce Tribe Amicus Brief

NCAI Amicus Brief

Reply Brief

–Cert Stage

Cert Petition

Cougar Den Cert Opp


SG Brief

supplemental brief for respondent in response to brief of us solicitor general

Washington Supreme Court

Here is the opinion in Cougar Den Inc. v. Washington State Dept. of Licensing.


92289-6 Appellant’s Opening Brief

92289-6 Appellant’s Reply

92289-6 Appellant’s Response to Amicus Brief

92289-6 Respondent’s Brief

92289-6 Yakama Nation Amicus Brief

Cert Petition in Washington State Dept. of Licensing v. Cougar Den Inc.


Cert Petition

Questions presented:

Whether the Yakama Treaty of 1855 creates a right for tribal members to avoid state taxes on off-reservation commercial activities that make use of public highways.

Lower court materials here.

UPDATE (8/23/17):

Cougar Den Cert Opp

UPDATE (9/6/17):



Ninth Circuit Briefs in Yakama/King Mountain Tax Dispute

Here are the materials in Confederated Tribes and Bands of the Yakama Indian Nation v. Alcohol and Tobacco Tax and Trade Bureau:

Yakama Opening Brief

US Appellee Brief

State Amicus Brief

Reply Brief

Oral argument video.

Lower court materials in King Mountain Tobacco Co. v. Alcohol and Tobacco Tax and Trade Bureau (E.D. Wash.) are here.

US Prevails in Tax Assessments Dispute with King Mountain Tobacco

Here are the materials in United States v. King Mountain Tobacco Co. Inc. (E.D. Wash.):

48 US Motion to Summary J

62 DCT Order Granting Summary J in 11-3038

70 US Renewed Motion for Summary J

74 King Mountain Response

80 US Reply

87 DCT Order Granting Renewed Motion for Summary J

Related case here.

Wash. Dept. of Licensing Ofc. of Admin. Hearings Rules in Favor of Nontaxability of Fuel Imports to Yakama Indian Reservation

Here is in the Matter of Cougar Den Inc.:

In re Cougar Den 7-24-14 DOL decision

We posted on a similar matter here.