Legal Opinion
State Ex Rel. Arizona Department of Revenue v. Dillon
Court of Appeals of Arizona
Decided September 24, 1991No. 1 CA-TX 90-033PublishedCited by 12 opinions
1Opinion of the Court
OPINION
JACOBSON, Presiding Judge.
This appeal deals once again with the conflict arising from the existence of Indian reservations within the state of Arizona and the power of the state to tax activities occurring on those reservations.
Harry Dillon, Sr. (Dillon), a member of the Puyallup Indian Tribe of Washington State, appeals from a judgment in excess of $2.5 million for unpaid Arizona luxury privilege taxes assessed over a four-year period on Dillon’s sales of cigarettes on the Tohono O’Odham Indian Reservation near Tucson, Arizona, to non-Indians and other nonmembers of the Tohono O’Odham…
2Cases cited20 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
15 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Arizona Department of Revenue v. M. Greenberg ConstructionCourt of Appeals of Arizona · 1995
- State v. Blaze Const. Co., Inc.Court of Appeals of Arizona · 1997
- Laguna Industries, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1992
- Pimalco, Inc. v. Maricopa CountyCourt of Appeals of Arizona · 1997
- State Ex Rel. Arizona Department of Revenue v. Capitol Castings, Inc.Court of Appeals of Arizona · 1998
7 more not listed; retrieve them via the Exa API.