Here are the materials in United States v. King Mountain Tobacco Co. Inc. (E.D. Wash.):
62 DCT Order Granting Summary J in 11-3038
70 US Renewed Motion for Summary J
87 DCT Order Granting Renewed Motion for Summary J
Related case here.
Here is the opening brief in Confederated Tribes and Bands of the Yakama Indian Nation v. Alcohol and Tobacco Tax and Trade Bureau:
Lower court materials in King Mountain Tobacco Co. v. Alcohol and Tobacco Tax and Trade Bureau (E.D. Wash.) are here.
Here are the materials in King Mountain Tobacco Co. v. Alcohol and Tobacco Tax and Trade Bureau (E.D. Wash.):
149 DCT Order Granting US Motion
An excerpt:
The Court finds no exemption from federal excise taxes on manufactured tobacco products under the General Allotment Act because the finished tobacco products are not derived directly from the land. The Court finds no exemption under either Article II or III of the Yakama Treaty of 1855 because neither Article contains express exemptive language applicable to the manufacture of tobacco products. Finally, the Court finds no exemption under Section 4225 of the Internal Revenue Code because the exemption for Indian handicrafts on its face does not apply to excise taxes for the manufacture of tobacco products. Therefore, the United States is entitled to summary judgment on all claims.
Turtle Talk 