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MARTY INDIAN SCHOOL v. STATE OF S.D.

No. CIV83-4266.

592 F.Supp. 1236 (1984)

MARTY INDIAN SCHOOL, a subdivision of the Yankton Sioux Tribe, and the Yankton Sioux Tribe, Plaintiffs, v. STATE OF SOUTH DAKOTA; R. Van Johnson, Director of the South Dakota Department of Revenue; and Wholesale Supply, Inc., a corporation, Defendants.

United States District Court, D. South Dakota, S.D.

September 5, 1984.

Attorney(s) appearing for the Case

James Olson, Armour, S.D., and John W. Keller, Jr., Huron, S.D., for the plaintiffs.

Gene R. Woodle, Pierre, S.D., for the defendants State of S.D.

R. Van Johnson, and Don A. Bierle, Yankton, S.D., for the defendant Wholesale Supply, Inc.

MEMORANDUM OPINION

NICHOL, Senior District Judge.

Marty Indian School, a boarding school for Indian students located in "Indian Country" (so stipulated by the parties for purposes of this litigation only) along with the Yankton Sioux Tribe of Indians, ask this Court to issue a declaratory judgment stating that the plaintiffs are exempt from taxation by defendants, and to permanently enjoin defendants from any such taxation.

Plaintiff Marty Indian...

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