Latest Case: Warehouse Market v. Oklahoma ex rel. Ok. Tax Comm. (Civil Procedure)

The Excessive Complexity of Federal Court Gatekeeping Law

MICHAEL C. DORF

Cornell law professor Michael C. Dorf explains why Trump v. Sierra Club, a challenge to President Trump’s border wall currently pending before the U.S. Supreme Court, exemplifies the needless complexity of federal court gatekeeping law. Professor Dorf lists the various legal doctrines that restrict access to the federal courts and argues that their number and complexity tend to undercut, rather than serve, justice.

Read More

Warehouse Market v. Oklahoma ex rel. Ok. Tax Comm.

Citation: 2021 OK 6

Opinion Date: February 2, 2021

Judge: Yvonne Kauger

Areas of Law: Civil Procedure, Government & Administrative Law, Native American Law, Tax Law

Plaintiff-appellee Warehouse Market subleased a commercial building from defendant Pinnacle Management, Inc. The building was on federally restricted Indian land. Subsequently, defendant-appellant, Oklahoma Tax Commission (OTC) and the Muscogee (Creek) Nation Office of Tax Commission (Tribe) both sought to collect sales tax from Warehouse Market. Warehouse Market filed an interpleader action in an attempt to have the court determine which entity to pay. However, the trial court dismissed the Tribe because it had no jurisdiction over it because of the Tribe's sovereign immunity. The trial court then determined that the OTC could not be entitled to the sales tax unless and until the dispute between the OTC and the Tribe was resolved in another forum or tribunal. The Oklahoma Supreme Court held that because the substance of Warehouse Market's action/request for relief was a tax protest, exhaustion of administrative remedies was a jurisdictional prerequisite to seeking relief in the trial court.