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MONDAY, DECEMBER 3, 2001

The Supreme Court today has set aside a ruling which said the Shakopee Mdewakanton Sioux of Minnesota did not have to pay certain federal taxes on gaming devices.

The Supreme Court made its move after deciding last week that two Oklahoma tribes were subject to federal wagering and occupationsl taxes for pull-tabs. Pull-tabs are Class II gaming devices that are considered a bet by the I.R.S.

The Shakopee owe $174,000 in taxes. The Federal Circuit Court of Appeals had ruled the tribe didn't have to pay them but that decision is now void.

As a formaliy, the Supreme Court sent the case back to the federal circuit to reissue a decision in light of last week's Chickasaw Nation and Choctaw Nation case.

Get the Decision Chickasaw Nation v. United States:
Syllabus | Opinion | Dissent

Related Documents:
Tribes lose Supreme Court appeal (11/28)
Argument Transcript [PDF] | Tribal Brief [TXT] | Tribal Brief [PDF] | U.S. Brief [TXT] | U.S. Brief [PDF]

Related Decisions:
Little Six v. United States (Fed Circuit No. 99-5083. October 2000)
Chickasaw Nation v. US (10th Circuit No. 99-7042. April 2000)
Choctaw Nation v. US (10th Circuit No. 99-7042. April 2000)

Get a GAO report on Indian gaming taxation issues:
Tax Policy: A Profile of the Indian Gaming Industry (GAO GGD-97-91. April 1997)

Relevant Links:
The Choctaw Nation of Oklahoma - http://www.choctawnation.com
The Chickasaw Nation -http://www.chickasaw.net
The US Supreme Court - http://www.supremecourtus.gov

Related Stories:
Tribe not worried about gaming ruling (11/29)
Tribes lose Supreme Court appeal (11/28)
Defeated tribes seek outside help (11/28)
Supreme Court Roundup: The 2000-2001 Term (6/19)
Supreme Court: The 2000-2001 Term (3/6)
Supreme Court accepts taxation case (01/23)
OK tribes told to pay pull-tab taxes (04/06)