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Supreme Court hears tax case today
MARCH 27, 2001 In a case which could affect the ability for tribal governments throughout Indian Country to raise revenue, the Supreme Court today will hear a taxation dispute between the Navajo Nation and a non-Indian business located within reservation boundaries. Hotels located within tribal land are supposed to collect an eight percent Hotel Occupancy Tax (HOT) from customers then remit it to the tribe's tax commission. But Atkinson Trading Post has refused to collect it from customers who stay a hotel it owns in Cameron, Arizona, charging that tribe has no authority over dealings with non-Indian customers on non-Indian owned land. The 10th Circuit Court of Appeals last summer disagreed and ruled the tax was lawful. But the 9th Circuit has struck down similar taxes, including one imposed by the Crow Tribe of Montana. The Navajo Nation is being represented by its Department of Justice. Atkinson is being represented by William J. Darling & Associates of Albuquerque, New Mexico. The company's counsel of record is Steptoe & Johnson, a Washington, DC, law firm. The case is Atkinson Trading Company, Inc. v. Shirley, Joe et al. Oral Argument Transcript Atkinson v. Shirley (US Sup Ct 3/27) Briefs of Parties Petitioner - Atkinson Trading Company, Inc. Respondent - Shirley, Joe et. al. Briefs Supporting Atkinson Assocation of American Railroads - The association opposes taxation of railroad properties running through reservations. Interstate Natural Gas Association of America - The association opposes taxation of pipeline facilities located in Indian Country. Proper Economic Resource Management, Inc. - PERM regularly opposes treaty and fishing rights of tribes. Pacific Legal Foundation - Pacific represented a non-Indian California woman who last year successfully challenged the Hoopa Valley Tribe's attempt to protect a sacred site from timber harvesting. Pacific is currently representing a non-Indian company challenging the Crow Tribe of Montana's resort tax. States of South Dakota, Alabama, Colorado, Florida, Michigan, Mississippi, North Dakota, Oklahoma, Utah - States oppose tax in part due to "checkerboard" land ownership within reservations. Briefs Supporting Navajo Nation The United States - The United States says the tax is a sovereright power not limited by other Supreme Court decisions. Fort Peck Tribes, Confederated Colville Tribes, Lac du Flambeau Ojibwe, St. Croix Ojibwe - The tribes argue taxation is an essential self-government power. Confederated Umatilla Tribes, Fort Berthold Tribes, Menominee Nation, Pojoaque Pueblo, Salt River Pima, Manzanita Band of Mission Indians, Seminole Tribe of Florida - Argues the tax is non-regulatory, therefore should be upheld as a sovereign power. Shakopee Mdewakanton Sioux, Spirit Lake Sioux, Sisseton-Wahpeton Sioux, Grand Portage Ojibwe, Sac and Fox of Iowa - Argues tribe's regulatory power is not issue, tax is a sovereign power. Related Decisions Atkinson v. Joe, et. al (10th Circuit No. 982247. May 2000) Big Horn v. Adams (9th Circuit No. 99-35799. July 2000) Relevant Links The Navajo Nation - http://www.navajo.org Cameron Trading Post - http://camerontradingpost.com The Supreme Court - http://www.supremecourtus.gov Pacific Legal Foundation - http://www.pacificlegal.org Proper Economic Resource Management, Inc. - http://www.perm.org Only on Indianz.Com The Supreme Court and Indian Law: 2000-2001 (3/6) Related Stories Supreme Court to take on taxation (11/28) Crow fate may rest in decision (11/28) |
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