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722 F.3d 457 *; 2013 U.S. App. LEXIS 14196 **; 2013 WL 3491285
MASHANTUCKET PEQUOT TRIBE, Plaintiff-Appellee, -v.- TOWN OF LEDYARD; PAUL HOPKINS, Tax Assessor, Town of Ledyard; JOAN CARROLL, Tax Collector, Town of Ledyard, Defendants-Appellants, STATE OF CONNECTICUT, Intervenor-Defendant-Appellant.1
Prior History: [**1] The Town of Ledyard and State of Connecticut appeal from the judgment of the United States District Court for the District of Connecticut (Warren W. Eginton, Judge), holding that (1) nothing barred the court from exercising jurisdiction and (2) Connecticut's personal property tax, as applied to vendors leasing slot machines to the Mashantucket Pequot Tribe for use at Foxwoods casino, was barred by the Indian Trader Statutes, Indian Gaming and Regulatory Act, and pursuant to the balancing test enunciated in White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 100 S. Ct. 2578, 65 L. Ed. 2d 665 (1980). We hold that the district court (1) appropriately reached the merits of the case but (2) erred by finding the tax to be preempted.
Mashantucket Pequot Tribe v. Town of Ledyard, 2012 U.S. Dist. LEXIS 43910 (D. Conn., Mar. 27, 2012)
Disposition: REVERSED and REMANDED.
Tribe, gaming, tribal, lease, reservation, preempted, state tax, non-Indian, Trader, district court, vendors, taxes, personal property tax, on-reservation, slot machine, comity, tribal sovereignty, cases, generally-applicable, sovereignty, Enterprise, preemption, casino, courts, federal interest, state taxation, federal court, state law, parties, summary judgment
Tax Law, State & Local Taxes, Personal Property Taxes, General Overview, Business & Corporate Compliance, Governments, Native Americans, Indian Gaming Regulatory Act, Constitutional Law, Case or Controversy, Standing, Elements, Particular Parties, Governments, Taxation, Tribal Sovereign Immunity, Civil Procedure, Federal & State Interrelationships, Anti-Injunction Act, Tax Anti-Injunction Act, Authority & Jurisdiction, Sales Taxes, Exempt Sales, Exceptions, Legislation, Interpretation, Preliminary Considerations, Abstention, International Law, Comity Doctrine, Comity Doctrine Procedures, Discretion Regarding Procedures, Appeals, Standards of Review, Abuse of Discretion, Removal, Postremoval Remands, Appellate Review, Reviewability of Lower Court Decisions, Administration & Procedure, Judicial Review, Federal Common Law, Preemption, Federal Preemption, Justiciability, Injury in Fact, Police Powers