State-Tribal Relations

Cases in Brief: Jurisdiction and Constitutional Issues

United States v. Lara (2004)
The Supreme Court determines the authority of Indian tribes to prosecute non-member Indians and defines the limits of the Double Jeopardy Clause.

Inyo County v. Paiute-Shoshone Indians (2003)
The Paiute-Shoshone Indians of the Bishop Community and Inyo County, California have become involved in a dispute over state jurisdiction on tribal lands.  The Supreme Court issued a decision on this matter in mid-2003.

Duro v. Reina (1990)
This case explores the authority of an Indian tribe to prosecute non-member Indians and defines the limits of the Double Jeopardy Clause.  This summary also considers the Congressional response to the Supreme Court's decision.

United States v. Wheeler (1978)
In this case, the Supreme Court examines the ability of separate sovereigns to prosecute the same crime and defines the powers of the state, tribal or federal government to exercise concurrent jurisdiction.

Taxation

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Narragansett Tribe v. Rhode Island (2003)
The Narragansett Tribe and the state of Rhode Island are involved in a conflict over state tax jurisdiction over tribal business enterprises.  The dispute has made its way to the federal courts.

Oklahoma Tax Commission v. Chickasaw Nation (1995)
In this case, the Supreme Court rules on the ability of states to tax gasoline sold in Indian Country and the authority to tax the income of tribal members.

Oklahoma Tax Commission v. Sac and Fox Nation (1993)
The Supreme Court defines the authority of states to tax the income and property of tribal members in Indian Country.

McClanahan v. Arizona State Tax Commission (1973)
This case examines the ability of states to enforce their tax laws in Indian Country.

Squire, Collector of Internal Revenue v. Capoeman et. ux. (1956)
This case defines the authority of the state and federal government to tax the income of tribal members derived from trust land.

For More Information:
Contact Andrea Wilkins of NCSL's State-Tribal Relations Project at 303-856-1558 or State-Tribal Relations Program.

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