MEMORANDUM and ORDER
VAN SICKLE, Senior District Judge.
I. Introduction
In January, 1996, the Ninth Circuit ruled that the Navajo Nation's Possessory Interest Tax (PIT) and Business Activity Tax (BAT) levied on Peabody Coal Company's mining operations in the former Joint Use Area (JUA) in northern Arizona were proceeds directly related to the coal jointly owned by the Navajo Nation and...
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