Legal Opinion
Kerr-McGee Corp. v. Navajo Tribe of Indians
Supreme Court of the United States
Decided April 16, 1985No. 84-68PublishedCited by 46 opinions
1Opinion of the CourtChief Justice Burger
We granted certiorari to decide whether the Navajo Tribe of Indians may tax business activities conducted on its land without first obtaining the approval of the Secretary of the Interior.
I
In 1978, the Navajo Tribal Council, the governing body of the Navajo Tribe of Indians, enacted two ordinances impos ing taxes known as the Possessory Interest Tax and the Business Activity Tax. The Possessory Interest Tax is measured by the value of leasehold interests in tribal lands; the tax rate is 3% of the value of those interests. The Business Activity Tax is assessed on receipts from the sale of…
2Cases cited7 opinions
- Santa Clara Pueblo v. MartinezSupreme Court of the United States · 1978
- Williams v. LeeSupreme Court of the United States · 1959
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Merrion v. Jicarilla Apache TribeSupreme Court of the United States · 1982
- New Mexico v. Mescalero Apache TribeSupreme Court of the United States · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- McGirt v. OklahomaSupreme Court of the United States · 2020
- Plains Commerce Bank v. Long Family Land & Cattle Co.Supreme Court of the United States · 2008
- United States v. Navajo NationSupreme Court of the United States · 2003
- Antol v. EspostoCourt of Appeals for the Third Circuit · 1996
- California Valley Miwok Tribe v. United StatesCourt of Appeals for the D.C. Circuit · 2008
41 more not listed; retrieve them via the Exa API.