Oklahoma Federal Court Denies Oklahoma’s Bid for Injunction on Creek Mining Regulation

Here is the order in State of Oklahoma v. Dept. of the Interior (W.D. Okla.):

Will post the complete briefs later on. Prior post here.

Oklahoma Federal Court Bars Creek Nation from Oklahoma Mining Jurisdiction Suit against Interior

Here are the materials (so far) in State of Oklahoma v. Dept. of the Interior (W.D. Okla.):

17 State Motion for PI

22 Muscogee (Creek) Nation Motion to Intervene

22-1 Proposed Motion to Dismiss

34 Federal Response to 17

42 Reply in Support of 17

44 Federal Opposition to 22

45 State Opposition to 22

48 Tribe Reply in Support of 22

61 DCT Order Denying 22

We posted the complaint here.

Federal Court Declines to Dismiss Federal Indictment of Patrick Dwayne Murphy

Here are relevant materials in United States v. Murphy (E.D. Okla.):

14 Indictment

68 Motion to Dismiss — Statute of Limitations

69 Motion to Dismiss — Pre-Indictment Delay

84 US Response to 69

108 DCT Order Denying 68

109 DCT Order Denying 69

Oklahoma SCT Punts (I Don’t Mean in a Bad Way) on State and Tribal Taxes on Nonmembers on Creek Nation Restricted Lands

Here is the opinion in Warehouse Market Inc. v. State of Oklahoma ex rel. Oklahoma Tax Commission.


Oklahoma Brief

Warehouse Market Brief


An excerpt:

The plaintiff/appellee, Warehouse Market subleased a commercial building from the defendant Pinnacle Management, Inc. The building is on federally restricted Indian land. Subsequently, the defendant/appellant, Oklahoma Tax Commission (OTC) and the Muscogee (Creek) Nation Office of Tax Commission (Tribe) both sought to collect sales tax from Warehouse Market. Warehouse Market filed an interpleader action in the District Court of Okmulgee County, in an attempt to have the court determine which entity to pay. However, the trial court dismissed the Tribe because it had no jurisdiction over it because of the Tribe’s sovereign immunity. The trial court then determined that the OTC could not be entitled to the sales tax unless and until the dispute between the OTC and the Tribe was resolved in another forum or tribunal. The OTC appealed and we retained the appeal. We hold that because the substance of Warehouse Market’s action/request for relief is a tax protest, exhaustion of administrative remedies is a jurisdictional prerequisite to seeking relief in the trial court.