Eleventh Circuit Rejects Seminole Tax Claims on Claim Preclusion Grounds

Here is the unpublished opinion:

Opinion

Here is an excerpt:

The question in this appeal is whether the doctrine of claim preclusion bars the Seminole Tribe of Florida (the “Tribe”) from again challenging the imposition of a Florida state tax on utility services, which the Tribe uses to conduct on reservation activities that are regulated by federal law. Concluding that the requirements of claim preclusion have been met and that no exception to the doctrine applies, we affirm the district court’s dismissal with prejudice of the Tribe’s complaint.

Briefs here.