Legal Opinion
Sac and Fox Nation, and Cross-Appellant v. The Oklahoma Tax Commission, and Cross-Appellee
Court of Appeals for the Tenth Circuit
Decided June 16, 1992No. 91-6236, 91-6237PublishedCited by 8 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
We are called upon here to resolve two issues arising from a conflict between the asserted taxing power of the State of Oklahoma and the tax immunity claimed by the Sac and Fox Nation, a federally recognized Indian tribe: (1) Whether the Oklahoma Tax Commission has legal authority to tax income derived from the Sac and Fox; and (2) whether the Oklahoma Tax Commission has legal authority to impose an excise tax and licensing fee on motor vehicles properly tagged by the Sac and Fox. We conclude the district court succinctly characterized the relevant issues and correctly…
2Cases cited10 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- 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
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla.Supreme Court of the United States · 1991
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Oklahoma Tax Commission v. Sac & Fox NationSupreme Court of the United States · 1993
- Sac and Fox Nation, and v. The Oklahoma Tax Commission, and Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1993
- Arizona Department of Revenue v. M. Greenberg ConstructionCourt of Appeals of Arizona · 1995
- Chickasaw Nation v. Oklahoma ex rel. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1994
- Chickasaw Nation v. State of OklahomaCourt of Appeals for the Tenth Circuit · 1994
3 more not listed; retrieve them via the Exa API.