Yakama Indian Nation v. Alcohol & Tobacco Tax & Trade Bureau

The Yakama Nation, King Mountain Tobacco Company, and Delbert Wheeler brought suit for injunctive and declaratory relief seeking to bar federal agencies and officials from imposing the federal excise tax on tobacco products manufactured by King Mountain, a corporation organized, existing, and operating under the laws of the Yakama Nation. The district court granted the federal agencies’ motion to dismiss as to King Mountain and Wheeler. The court then entered summary judgment in favor of the federal agencies. The Yakama Nation appealed. The Ninth Circuit vacated the district court’s summary judgment, holding (1) Yakama Nation’s claims were barred by the Anti-Injunction Act; and (2) the Yakama Nation’s claims did not fall within the narrow exception to the Act set out in South Carolina v. Regan. Remanded with instructions to dismiss for lack of jurisdiction. View "Yakama Indian Nation v. Alcohol & Tobacco Tax & Trade Bureau" on Justia Law