Oklahoma Tax Commission v. Graham

PETITIONER: Oklahoma Tax Commission
RESPONDENT: Graham
LOCATION: Sable Communications of California

DOCKET NO.: 88-266
DECIDED BY: Rehnquist Court (1988-1990)
LOWER COURT: United States Court of Appeals for the Tenth Circuit

CITATION: 489 US 838 (1989)
ARGUED: Feb 21, 1989
DECIDED: Mar 29, 1989

ADVOCATES:
Bob Rabon - on behalf of the Respondents
David Allen Miley - on behalf of the Petitioner

Facts of the case

Question

Media for Oklahoma Tax Commission v. Graham

Audio Transcription for Oral Argument - February 21, 1989 in Oklahoma Tax Commission v. Graham

Audio Transcription for Opinion Announcement - March 29, 1989 in Oklahoma Tax Commission v. Graham

William H. Rehnquist:

No. 88-266, Oklahoma Tax Commission versus Jan Graham.

In this case, the Court of Appeals for the Tenth Circuit held that an action originally brought by the Oklahoma Tax Commission against members of an Indian tribe to recover state sales taxes could properly removed be from State to Federal Court.

In an opinion filed today with the Clerk, we reverse the Court of Appeals concluding that under our well-pleaded complaint doctrine, as a spouse in a number of our cases, its holding was an error.