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NAVAJO SCHOOL BD. v. REVENUE DEPT.

No. 18909.

977 P.2d 1021 (1999)

127 N.M. 101

1999-NMCA-050

RAMAH NAVAJO SCHOOL BOARD, INC., a Navajo Tribal Organization and School Board, Patterson Oil Co., Inc., a New Mexico for profit corporation; and Gunderson Oil Co., Inc., a New Mexico for profit corporation, Plaintiffs-Appellants, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, a State Agency; and John Chavez, individually and as Secretary of the New Mexico Taxation & Revenue Department, Defendants-Appellees.

Court of Appeals of New Mexico.

Certiorari Denied, April 8 and April 12, 1999.

Attorney(s) appearing for the Case

Michael P. Gross, Law Offices of Michael P. Gross, Santa Fe, for Appellants.

Patricia A. Madrid, Attorney General, Frank D. Katz, Special Assistant Attorney General, Santa Fe, for Appellees.

Certiorari Denied, Nos. 25,667, 25,671, April 8 and April 12, 1999.

OPINION

HARTZ, Judge.

{1} Few areas of the law generate as much controversy, complexity, and confusion as the scope of a state's power to impose taxes that impact Native Americans. Although the United States Supreme Court has written repeatedly on the subject—indeed, one of the leading cases involves the very parties before us in this case—no case decided by...

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