Opinion ID: 494711
Heading Depth: 1
Heading Rank: 5

Heading: dismissal of icusa

Text: 84 The district court concluded that ICUSA was barred from seeking to enjoin enforcement of the state tax laws against Creek Nation Bingo. We agree that the Tax Injunction Act, 28 U.S.C. Sec. 1341 (1982), precludes ICUSA's claim against the Tax Commission. We also agree with the court that the dismissal of this claim will not affect the scope of relief, because all of the substantive issues can be reached by deciding the Tribe's claim challenging state taxation. Cf. Moe, 425 U.S. at 475 n. 14, 96 S.Ct. at 1642 n. 14. 85 We reverse, however, the district court's complete dismissal of ICUSA as a party. The Tax Injunction Act does not apply to ICUSA's action against the Tulsa County District Attorney to enjoin enforcement of the substantive state bingo regulations with respect to ICUSA's management of Creek Nation Bingo. Nor does the Eleventh Amendment bar ICUSA's suit against the District Attorney, because the claim alleges the violation of federal law and seeks only to enjoin the District Attorney's future conduct. See Edwards v. Valdez, 789 F.2d 1477, 1480-81 (10th Cir.1986).