T hi s di s pos i t i on i s notappr opr i a t e f orpubl i c a t i on and i s notpr e c e de nt * e xc e pta s pr ovi de d by9th C i r . R . 36- 3. NOT F OR P UB L I CAT I ON UN I TE D STATE S C OU RT OF APPE ALS FOR T HE NI NTH CI RC UI T T E R R Y T O N A S K E T , dbaS t ogi e S hop; D A N I E L T . M I L L E R , an in d iv idu a l, P l ai n t i ffs - A p p el l an t s, v. T O M S A R G E N T , T ob ac co T ax Ad mi n i s tr a t o r ; THE C OLVI LL E B US I NE S S C OU NC I L ; MI C HA E L O. FI N LEY , Ch a i rman ; H A RV EY M O SES, J r . ; S YL VI A P E AS L E Y; B R I AN N IS S E N ; S U S IE A L L E N ; C H E R IE M O O M A W ; J O H N STEN SG A R; A N D R E W JO S E P H ; V IR G IL S E YMOU R , S R . ; MI KE MAR C HA R D; ERN I E W I LLI A M S; D O U G SEY M O U R; S HI R L E Y C HA R L E Y; R I C KY GA BR I EL ; COVI LL E C ON FE DERATE D T R I B E S OF T HE C OL VI L L E I ND I AN R E S E R V A T IO N , a f

eder al l y r ec og ni ze d Indi an tribe, D efen d an t s - A p p el l ees. N o. 11- 36001 D . C. N o . 2 : 1 1 - c v - 0 0 0 7 3 - LRS ME MOR AN DU M *

A pp ea l fr om the U ni t ed S t at es D i stri ctC ou rt f orthe E a s t e rn D i s tr i c tof W a s hi ngt on 

# FI LED MA R 05 2013 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALSP age 2 of 3 L onnyR . S uko, D i s tr i c tJudge , P r e s i di ng A r gue d and S ubm i tt e d A ugus t6, 2012

S e a tt l e , W a s hi ngt on B efo re: N O O N A N , G R A B E R , an dR A W L IN S O N , C i rcu i tJu d g es. A pp el l ant s T erryT on as ket(T on as ket ) and D ani elT . M i l l er(M i l l er ) app ea l th e d is tr ic t c o u rt’s o r d e rd is m is s in g , f o rla c ko f

s ub je c t m a tte rju r is d ic tio n , th is a c t i on a ga i ns tA ppe l l e e s T om S ar ge nt( S ar ge nt ) , the C ol vi l l e B us i ne s s C ounc i l ( the C ounc i l ) , and T he C ol vi l l e C onf e de r a t e d T r i be s of

the C ol vi l l e I ndi an R e s e rva t i on ( th e C o lv ille T r ib e s ) , c o n c e rn in g th e im p o s itio n b yth e C o lv ille T r ib e s o f c ig ar e tte t a xe s on non- I ndi ans . I n l i ghtof ourde c i s i on i n Mi l le rv . W r i ght , N o 11- 35850, 2 0 1 3 W L 1 7 4 4 9 3 ( 9 th C ir . J an . 1 4 , 2 0 1 3 ) , as am ended , a c as e i n w hi ch M i l l er b r o u g h tth e s a me c l a i ms a g a i n s tth e Pu y a l l up Tr i b e o f I n d i an s , w e a f

f i rm. I n Mille r, w e h e ldth a t: ( 1 ) th e P u y a llup T r ib e ’s e x e c u tio n o f th e c ig ar e tte ta x c o n tr a c t ( C T C ) d idn o t w a iv e tr ib a l s o v e r e ig n im m u n ity , i d. at*5 ; (2) tribal sovere i gn i m m un i ty e xt ends t o the tribal offi ci al s, w ho w er e a ct i ng i n thei r off i ci al capaci t i es and w i thi n the sc op e of thei r autho ri ty w hen they t axed ci gare tt e s al es o c c u rr in g o n tr ib a l lan d , i d. a t * 7 ; an d( 3 ) th e f e d e r a l an titru s t law s d o n o t ab r o g a te tr ib a l s o v e r e ig n im m u n ity , i d. a t * 6 - 7 .P age 3 of 3

H e r e , a s i n Mille r , the di stri ctcourtl ac ked subj ec tm att erj uri sdi ct i on ov er T ona s ke t ’ s a nd M i l l e r ’ s c l a i m s be c aus e the C ol vi l l e T r i be s di d notw a i ve s ove r e i gn i m m uni tybye nt e r i ng i nt o aC T C w i th the s t a t e of W a s hi ngt on; tr i ba l s ove r e i gn i m m uni tye xt e nds t o S ar ge nt , w ho i s atr i ba l of f i c i a l ; a nd f

e de r a l a nt i trus tl aw s do n o t ab r o g a te tr ib a l s o v e r e ig n im m u n ity . Se e i d. a t * 5 - 7 . AF F I RME D.