101. Atkinson Trading Co. v. Shirley, 210 F.3d 1247 (10th Cir. 2000)

• 8% tax on hotel rooms

• Strate did not change review standard of Mustang Fuel

• consensual relation between guests and tribe

• balancing in Buster v. Wright, 135 F. 947 (8th Cir. 1905)

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