JEFFERSON v. COMMISSIONER OF REVENUE

No. C6-01-308.

631 N.W.2d 391 (2001)

Edward W. JEFFERSON, et al., Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

August 2, 2001.


Attorney(s) appearing for the Case

Lawrence H. Crosby, Jay Dennis Olson, Crosby & Associates, St. Paul, for Relators.

Mike Hatch, Attorney General, Cecelia K. Morrow, Assistant Attorney General, St. Paul, for Respondent.

Heard, considered, and decided by the court en banc.


OPINION

PAGE, Justice.

The issue presented by this case is whether the State of Minnesota may impose its income tax on enrolled members of an Indian tribe who reside off the reservation or, more precisely, outside Indian country,1 but within the State of Minnesota, for income derived from reservation gaming operations authorized by the Indian Gaming Regulatory Act, 25 U.S.C. §...

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