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DILLON v. STATE OF MONT.

Civ. No. 1188.

451 F.Supp. 168 (1978)

DeWitt DILLON, Harlen Iron, Walt Pease, Eddie Alden, Vincent Charles, Owen Snell, Alden Big Man, Benjamin Big Man, Tim Rondeau, Robert Other Medicine, Willis Medicine Horse, Phillip White Clay, Harlan Reed, Paul Deputee, Vern E. Gibbs, Loretta L. Bell, John Doe, Jane Doe, and all others similarly situated, Plaintiffs, v. The STATE OF MONTANA, Robert L. Woodahl, Acting as Attorney General, and the Department of Revenue of the State of Montana, Keith Colbo, Director, and Joe Does, Jane Does, and John Doe Corporations, Defendants.

United States District Court, D. Montana, Billings Division.

May 3, 1978.

Attorney(s) appearing for the Case

Thomas J. Lynaugh, Thomas K. Schoppert, Lynaugh, Fitzgerald, Schoppert, Skaggs & Essman, Billings, Mont., for plaintiffs.

Mike Greely, Atty. Gen. for the State of Montana, Robert W. Corcoran, R. Bruce McGinnis, State Dept. of Revenue, Helena, Mont., for defendants.

BATTIN, District Judge.

The plaintiffs are Indians purporting to represent various subclasses of Indians employed within the confines of Indian reservations in Montana. They brought this class action seeking a declaration that the State of Montana may not constitutionally impose its income tax on income earned by Indians on a federally recognized reservation. The complaint also seeks an injunction against collection of the tax and a refund of taxes allegedly illegally...

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