FROM THE ARCHIVE

Tribe not worried about gaming ruling

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THURSDAY, NOVEMBER 29, 2001

The Oneida Nation of New York says Tuesday's Supreme Court decision subjecting tribes to certain federal gaming taxes will have little effect on its casino operations.

Pull-tabs are not a significant part of Oneida business, said tribal tax attorney Eric Facer. "Nobody makes their living off pull tabs," he told The Syracuse Post-Standard.

The case was brought by two Oklahoma tribes who challenged a combined back I.R.S. payment of around $200,000. The Court said gaming law does not exempt them from federal wagering and occupational excise taxes.

The Court, while noting the language of hte Indian Gaming Regulatory Act was confusing, added that policy requiring ambiguous laws and treaties to be read in favor of tribes was offset by other legal canons.

Get the Story:
Supreme Court: Indian pull tabs taxable (The Syracuse Newspapers 11/29)

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:
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:
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)