Chickasaw Nation v. United States (534 U.S. 84)
U.S. Supreme Court · decided November 27, 2001 · Supreme Court Database (Spaeth)
- Citation
- 534 U.S. 84 · 122 S. Ct. 528
- Decided
- November 27, 2001
- Term
- October Term 2001
- Vote
- 7–2
- Majority author
- Justice Breyer
- Issue area
- Civil Rights
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Conservative
Opinion excerpt
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. I The relevant Indian Gaming Regulatory Act (Gaming Act) subsection, as codified in 25 U. S. C. § 2719(d)(1), reads as follows: “The provisions of [the Internal Revenue Code of 1986] (including sections 1441, 3402(q), 6041, and 60501, and chapter 35 of such [Code]) concerning the reporting and withholding of taxes with respect to the winnings from gaming or wagering operations shall apply to Indian gaming operations conducted pursuant to this chapter, or under a Tribal-State compact entered into under section 2710(d)(3) of this title that is in effect, in the same manner as such provisions apply to State gaming and wagering operations.” The subsection says that Internal Revenue Code provisions that “concer[n] the reporting and withholding of taxes” with respect to gambling operations shall apply to Indian tribes in the same way as they apply to States. The subsection also says in its parenthetical that those provisions “includ[e]” Internal Revenue Code “chapter 35.” Chapter 35, however,…
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