Legal Opinion
Jefferson v. Commissioner of Revenue
Supreme Court of Minnesota
Decided August 2, 2001No. C6-01-308PublishedCited by 17 opinions
1Opinion of the Court
OPINION
PAGE, Justice.
The issue presented by this case is whether the State of Minnesota may impose its income tax on enrolled members of an Indian tribe who reside off the reservation or, more precisely, outside Indian country, 1 but within the State of Minnesota, for income derived from reservation gaming operations authorized by the Indian Gaming Regulatory Act, 25 U.S.C. §§ 2701-2721 (1994 & Supp. V 1999) (IGRA). On August 26, 1999, and March 3, 2000, the Minnesota Commissioner of Revenue assessed income taxes, penalties, and interest against relators Edward and Tina Jefferson and each of…
2Cases cited14 opinions
- 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
- New Mexico v. Mescalero Apache TribeSupreme Court of the United States · 1983
- Johnson v. FankellSupreme Court of the United States · 1997
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Greene v. Commissioner of the Minnesota Department of Human ServicesSupreme Court of Minnesota · 2008
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Southern Minnesota Beet Sugar Coop v. County of RenvilleSupreme Court of Minnesota · 2007
- Eden Prairie Mall, LLC v. County of HennepinSupreme Court of Minnesota · 2011
- Dark-Eyes v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2006
12 more not listed; retrieve them via the Exa API.