00-454 Atkinson Trading Co., Inc. v. Shirley

By: dmc-admin//June 4, 2001//

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“Indian tribes are ‘unique aggregations possessing attributes of sovereignty over both their members and their territory,’ but their dependent status generally precludes extension of tribal civil authority beyond these limits… The Navajo Nation’s imposition of a tax upon nonmembers on non-Indian fee land within the reservation is, therefore, presumptively invalid. Because respondents have failed to establish that the hotel occupancy tax is commensurately related to any consensual relationship with petitioner or is necessary to vindicate the Navajo Nation’s political integrity, the presumption ripens into a holding.”

Reversed.

Local Effect:

The issue has not previously been considered by the Wisconsin Supreme Court or the Seventh Circuit.

00-454 Atkinson Trading Co., Inc. v. Shirley

Rehnquist, C.J.; Souter, J., concurring

On Certiorari to the United States Court of Appeals for the Tenth Circuit, 210 F.3d 1247.

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