Legal Opinion
Chickasaw Nation v. United States
Supreme Court of the United States
Decided November 27, 2001No. 00-507PublishedCited by 403 opinions
1Opinion of the CourtJustice Breyer
delivered the opinion of the Court.*
In these cases we must decide whether a particular subsection in the Indian Gaming Regulatory Act, 102 Stat. 2467-2486,25 U. S. C. §§2701-2721 (1994 ed.), exempts tribes from paying the gambling-related taxes that chapter 35 of the Internal Revenue Code imposes—taxes that States need not pay. We hold that it does not create such an exemption.
I
The relevant Indian Gaming Regulatory Act (Gaming Act) subsection, as codified in 25 U. S. C. § 2719(d)(1), reads as follows:
*87“The provisions of [the Internal Revenue Code of 1986] (including sections 1441, 3402(q),…
2Cases cited22 opinions
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- Circuit City Stores, Inc. v. AdamsSupreme Court of the United States · 2001
- United States v. MenascheSupreme Court of the United States · 1955
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980
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3Cited by403 opinions
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- United States v. Christopher Devon CrudupCourt of Appeals for the Fourth Circuit · 2006
- Bosky v. Kroger Texas, LPCourt of Appeals for the Fifth Circuit · 2002
- People v. ValenciaCalifornia Supreme Court · 2017
- Hobby Lobby Stores, Inc. v. SebeliusCourt of Appeals for the Tenth Circuit · 2013
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