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Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973)
Mescalero Apache Tribe v. Jones No. 71-738 Argued December 12, 1972 Decided March 27, 1973 411 U.S. 145
CERTIORARI TO THE COURT OF APPEAL OF NEW MEXICO
Syllabus
The State of New Mexico may impose a nondiscriminatory gross receipts tax on a ski resort operated by petitioner Tribe on off-reservation land that the Tribe leased from the Federal Government under § 5 of the Indian Reorganization Act, 25 U.S.C. § 465. Though § 465 exempts the land acquired from state and local taxation, neither that provision nor the federal instrumentality doctrine bars taxing income from the land. But § 465 bars a use tax that the State seeks to impose on personalty that the Tribe purchased out of State and which, having been installed as a permanent improvement at the resort, became so intimately connected with the land itself as to be encompassed by the statutory exemption. Pp. 147-159.
83 N.M. 158, 489 P.2d 666, affirmed in part and reversed in part.
WHITE, J., delivered the opinion of the Court, in which BURGER, C.J., and MARSHALL, BLACKMUN, POWELL, and REHNQUIST, JJ., joined. DOUGLAS, J., filed an opinion dissenting in part, in which BRENNAN and STEWART, JJ., joined, post, p. 159.
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Chicago: U.S. Supreme Court, "Syllabus," Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973) in 411 U.S. 145 411 U.S. 146. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=PII3RXYE9DVF3PZ.
MLA: U.S. Supreme Court. "Syllabus." Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973), in 411 U.S. 145, page 411 U.S. 146. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PII3RXYE9DVF3PZ.
Harvard: U.S. Supreme Court, 'Syllabus' in Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973). cited in 1973, 411 U.S. 145, pp.411 U.S. 146. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=PII3RXYE9DVF3PZ.
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