Legal Opinion

Mescalero Apache Tribe v. Jones

Supreme Court of the United States

Decided March 27, 1973No. 71-738PublishedCited by 687 opinions

1Opinion of the CourtJustice White

The Mescalero Apache Tribe operates a ski resort in the State of New Mexico, on land located outside the boundaries of the Tribe’s reservation. The State has asserted the right to impose a tax on the gross receipts of the ski resort and a use tax on certain personalty purchased out of State and used in connection with the resort. Whether paramount federal law permits these-taxes to be levied is the issue presented by this case.

The home of the Mescalero Apache Tribe is on reservation lands in Lincoln and Otero Counties in New Mexico. The Sierra Blanca Ski Enterprises, owned and operated by the…

2Cases cited30 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Worcester v. GeorgiaSupreme Court of the United States · 1832
  3. Williams v. LeeSupreme Court of the United States · 1959
  4. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  5. Henneford v. Silas Mason Co.Supreme Court of the United States · 1937

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3Cited by687 opinions

  1. Morton v. MancariSupreme Court of the United States · 1974
  2. United States v. WheelerSupreme Court of the United States · 1978
  3. Montana v. United StatesSupreme Court of the United States · 1981
  4. White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
  5. Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980

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