The Osage Nation sued the State of Oklahoma and Oklahoma Tax Commission officials seeking an injunction against the collection of state income taxes against Osage members in Osage Indian Country. The district court denied the state’s Eleventh Amendment motion to dismiss. The CA10 reversed as to the State, but very grudgingly affirmed as to the officials, relying on Ex parte Young.
Ex parte Young
Burlington Northern v. Vaughn (CA9) Materials
BNSF v. Vaughn involves the Hualapai tribe’s attempt to impose taxes on BNSF railroad. BNSF brought an Ex parte Young action against two tribal officials: the chairman and the tax collector, seeking an injunction. The tribe argued that the railroad was required to exhaust its tribal remedies and that the tribe and its officials hadn’t waived tribal immunity. The district court disagreed. Here, the Ninth Circuit held that the tribe could bring an interlocutory appeal of the rejection of the immunity defense, but held that the tax collector was not immune from suit and remanded for further proceedings.
Here are the materials:
Turtle Talk 