Dillon v. Montana
In Dillon v. Montana, 634 F.2d 463 (9th Cir.1980), the Court held that the federal instrumentality analysis of Moses and Agua Caliente is inapplicable to suits not brought by an Indian tribe. Id. at 469.
Furthermore, the Court found that the exception to 28 U.S.C. Sec. 1341 involved in Moe v. Confederated Salish and Kootenai Tribes of the Flathead Reservation, 425 U.S. 463, 96 S.Ct. 1634, 48 L.Ed.2d 96 (1976) for suits by Indian tribes under section 1362 is not available to individual Indians. Ibid. Plaintiffs are individual Indians.
The Tax Injunction Act, therefore, applies to plaintiffs' suit insofar as it attempts to "enjoin, suspend or restrain" the enforcement of tax laws of the state of Washington.