No. 00-507.

534 U.S. 84 (2001)

122 S.Ct. 528

151 L.Ed.2d 474


Supreme Court of United States.

Decided November 27, 2001.

Attorney(s) appearing for the Case

Graydon Dean Luthey, Jr., argued the cause for petitioners. With him on the briefs were Stephen W. Ray, Bob W. Rabon, and Dennis W. Arrow.

Edward C. DuMont argued the cause for the United States. With him on the brief were Solicitor General Olson, Acting Assistant Attorney General Fallon, Deputy Solicitor General Wallace, Gary R. Allen, and David English Carmack.

Breyer, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, Kennedy, and Ginsburg, JJ., joined, and in which Scalia and Thomas, JJ.,joined as to all but Part II—B. O'Connor, J., filed a dissenting opinion, in which Souter, J., joined, p. 96.

Justice Breyer delivered the opinion of the Court.*

In these cases we must decide whether a particular subsection in the Indian Gaming Regulatory Act, 102 Stat. 2467-2486, 25 U. S. C. §§ 2701-2721 (1994 ed.), exempts tribes from paying the gambling-related taxes that chapter 35 of the Internal Revenue Code imposes—taxes that States need not pay. We hold that it does not create such an exemption.



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