Oklahoma: U.S. District Court Declines to Revisit Ruling, Allows Income Taxation of Tribal Members

The United States District Court for the Northern District of Oklahoma denied a motion by the Osage Nation to revisit its ruling allowing the Oklahoma Tax Commission to tax the income of tribal members working within the historical boundaries of the Osage Reservation. The Osage Nation had sued to enjoin the Tax Commission. The Court granted summary judgment against the Osage Nation, holding that Congress disestablished the Osage Reservation when it passed the 1906 Osage Allotment Act, and the Tenth Circuit upheld the decision. The Osage Nation sought relief arguing the Supreme Court had implicitly overruled the Court’s prior holding. ...