ATKINSON TRADING CO. v. SHIRLEY

No. 00-454.

532 U.S. 645 (2001)

ATKINSON TRADING CO., INC. v. SHIRLEY et al.

United States Supreme Court.

Decided May 29, 2001.


Attorney(s) appearing for the Case

Charles G. Cole argued the cause for petitioner. With him on the briefs were Shannen W. Coffin and William J. Darling.

Marcelino R. Gomez argued the cause and filed a brief for respondents.

Beth S. Brinkmann argued the cause for the United States as amicus curiae urging affirmance. On the brief were Acting Solicitor General Underwood, Acting Assistant Attorney General Cruden, Deputy Solicitor General Kneedler, Edward C. DuMont, E. Ann Peterson, and William B. Lazarus.*

Rehnquist, C. J., delivered the opinion for a unanimous Court. Souter, J., filed a concurring opinion, in which Kennedy and Thomas, JJ., joined, p. 659.


Chief Justice Rehnquist delivered the opinion of the Court.

In Montana v. United States, 450 U.S. 544 (1981), we held that, with limited exceptions, Indian tribes lack civil authority over the conduct of nonmembers on non-Indian fee land within a reservation. The question with which we are presented is whether this general rule applies to tribal attempts to tax nonmember activity occurring on non-Indian fee land. We hold...

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