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CROW TRIBE OF INDIANS v. U.S.

No. CV-78-110-BLG.

657 F.Supp. 573 (1985)

The CROW TRIBE OF INDIANS, et al., Plaintiffs, v. UNITED STATES of America, et al., Plaintiff-Intervenor, v. STATE OF MONTANA: Ellen Feaver, Director, Montana Department of Revenue; Big Horn County, Montana; Yellowstone County, Montana; Treasure County, Montana; Lorraine Hamilton, Treasurer, Big Horn County, Montana; May Jenkins, Treasurer, Yellowstone County, Montana, Claribel Bonine, Treasurer, Treasure County, Montana, Defendants. Westmoreland Resources, Inc., Defendant-Intervenor.

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

September 10, 1985.

Attorney(s) appearing for the Case

Francis X. Lamebull, Harlem, Mont., for plaintiffs.

David W. Hoefer, Deputy Yellowstone Co. Atty., Billings, Mont., James E. Seykora, Big Horn Co. Atty., Hardin, Mont., James R. Carlson, Jr., Treasure Co. Atty., Hysham, Mont., for counties.

Jerome Anderson, John Ross, Anderson Law Firm, Billings, Mont., Chris Tweeten, Asst. Atty. Gen., Helena, Mont., Helena S. Maclay, Deidre Boggs, Missoula, Mont., for State of Mont.

Byron H. (Pete) Dunbar, U.S. Atty., Billings, Mont., Steven E. Carroll, Asst. Atty. Gen., Land & Natural Resources, Washington, D.C., for U.S.

George Miller, Dechert, Price & Rhoads, Philadelphia, Pa., R.H. Bellingham, Moulton Law Firm, Billings, Mont., Daniel Israel, Cogswell & Wehrle, Denver, Colo., for Westmoreland.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

BATTIN, Chief Judge.

Plaintiff, the Crow Tribe of Indians, has filed this civil action challenging the validity of the Montana Coal Severance Tax and the Montana Gross Proceeds from Coal Tax insofar as these taxes are applied to coal produced on the Tribe's reservation and to coal produced on a ceded strip of land situated adjacent to the reservation. The Tribe seeks injunctive, declaratory, restitutionary, tax and...

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