Kerr-mcgee Corp. v. Navajo Tribe of Indians et al. (471 U.S. 195)
U.S. Supreme Court · decided April 16, 1985 · Supreme Court Database (Spaeth)
- Citation
- 471 U.S. 195 · 105 S. Ct. 1900
- Decided
- April 16, 1985
- Term
- October Term 1984
- Vote
- 8–0
- Majority author
- Justice Burger
- Issue area
- Civil Rights
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
Opinion excerpt
Chief Justice Burger delivered the opinion of the Court. We granted certiorari to decide whether the Navajo Tribe of Indians may tax business activities conducted on its land without first obtaining the approval of the Secretary of the Interior. I In 1978, the Navajo Tribal Council, the governing body of the Navajo Tribe of Indians, enacted two ordinances imposing taxes known as the Possessory Interest Tax and the Business Activity Tax. The Possessory Interest Tax is measured by the value of leasehold interests in tribal lands; the tax rate is 3% of the value of those interests. The Business Activity Tax is assessed on receipts from the sale of property produced or extracted within the Navajo Nation, and from the sale of services within the nation; a tax rate of 5% is applied after subtracting a standard deduction and specified expenses. The tax laws apply to both Navajo and non-Indian businesses, with dissatisfied taxpayers enjoying the right of appeal to the Navajo Tax Commission and the Navajo Court of Appeals. The Navajo Tribe, uncertain whether federal approval was required, submitted the two tax laws to the Bureau of Indian Affairs of the Department of the Interior. The Bureau informed the Tribe that no federal statute or regulation required the Department of the Interior to approve or disapprove the taxes. Before any taxes were collected, petitioner, a substantial…
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