Eastern Navajo Industries, Inc. v. Bureau of Revenue

The majority opinion has adopted a principle of law unknown in American jurisprudence on Indian Law — that a domestic business corporation which services an Indian tribe is exempt from the provisions of the Gross Receipts Tax Act because the imposition of the tax is a severe burden on the self-government of an Indian tribe. I dissent.

A. Facts Most Favorable to Decision

Taxpayer is a New Mexico business corporation with offices and a plant at Church Rock, New Mexico. The plant is located on “trust” land owned by the United States and administered by the Navajo Indian Tribe.

Taxpayer is a private…