Legal Opinion
Mescalero Apache Tribe v. O'cheskey
Court of Appeals for the Tenth Circuit
Decided June 5, 1980No. Nos. 77-2102, 77-2103PublishedCited by 1 opinion
1Opinion of the Court
SETH, Chief Judge.
The State of New Mexico sought to impose its gross receipts tax on the several contractors who had done construction work for the Mescalero Apache Tribe on a resort complex and other projects within the boundaries of the State of New Mexico. The work was performed for the Mescaleros and on reservation lands. The trial court held that the tax was imposed on the contractors and they were liable for it to the State of New Mexico. The trial court held that the Tribe had purchased materials on the housing job constructed by Quiller Construction Company, Inc. and these purchases…
2Cases cited16 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Choate v. TrappSupreme Court of the United States · 1912
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3Cited by1 opinion
- Mescalero Apache Tribe v. O'cheskeyCourt of Appeals for the Tenth Circuit · 1980