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USCA10 Opinion 03-3218.wpd

                           United States Court of Appeals
                                    Tenth Circuit
                                  November 7, 2006
                                Elisabeth A. Shumaker
                                   Clerk of Court                                      PUBLISH
                           UNITED STATES COURT OF APPEALS
                                   TENTH CIRCUIT
              PRAIRIE BAND POTAWATOMI               NATION,
                                                                                                                                                                                                                                                                                                                    v.                                          No. 03-3218
                                                                                                                                                                                                                                                                                                                    JOAN WAGNON, Secretary of the                                                                                                                                                                                                                                                                                                             Kansas Department of Revenue,     D.C. No. 99-CV-4071-JAR
                                                     (D. Kansas)
                                                                                                                                                                                                                                                                                                                         Defendant-Appellee,              (241 F. Supp. 2d 1295 (Kan. 2003))
                                                                                                                                                                                                                                                                                                                    WINNEBAGO TRIBE OF                                                                                                                                                                                                                                                                                                             NEBRASKA, HCI DISTRIBUTION,                                                                                                                                                                                                                                                                                                             THE KICKAPOO TRIBE OF                                                                                                                                                                                                                                                                                                             INDIANS OF THE KICKAPOO                                                                                                                                                                                                                                                                                                             RESERVATION IN KANSAS, THE                                                                                                                                                                                                                                                                                                             IOWA TRIBE OF KANSAS AND                                                                                                                                                                                                                                                                                                             NEBRASKA, AND THE SAC AND                                                                                                                                                                                                                                                                                                             FOX NATION OF MISSOURI,
                                                                                                                                                                                                                                                                                                                         Amici Curiae.                    
                             OPINION ON REMAND FROM THE
                            UNITED STATES SUPREME COURT
         David Prager, III, Tribal Attorney, Prairie Band Potawatomi Nation, Mayetta, 
         Kansas, for Plaintiff-Appellant.
         John Michael Hale, Special Assistant Attorney General, Kansas Department of 
         Revenue, Topeka, Kansas, for Defendant-Appellee.
         Before LUCERO, McKAY, and HARTZ, Circuit Judges.
         McKAY, Circuit Judge.
              In view of the Supreme Court's decision in Wagnon v. Prairie Band 

         Potawatomi Nation, 546 U.S. ___, 126 S. Ct. 676 (2005), and after supplemental 

         hearing, the prior decision of this court is vacated, as is the portion of the district 

         court's opinion that applies the interest-balancing test.  The order of the district 

         court granting summary judgment in favor of Defendant is AFFIRMED.


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