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MESCALERO APACHE TRIBE v. JONES

No. 71-738.

411 U.S. 145 (1973)

93 S.Ct. 1267

36 L.Ed.2d 114

MESCALERO APACHE TRIBE v. JONES, COMMISSIONER, BUREAU OF REVENUE OF NEW MEXICO, ET AL.

Supreme Court of United States.

Decided March 27, 1973.

Attorney(s) appearing for the Case

George E. Fettinger argued the cause for petitioner. With him on the briefs was F. Randolph Burroughs.

John C. Cook, Assistant Attorney General of New Mexico, argued the cause for respondents. With him on the brief was David L. Norvell, Attorney General.*

William D. Dexter, Assistant Attorney General of Washington, and Eugene F. Corrigan filed a brief for Multistate Tax Commission as amicus curiae urging affirmance.

MR. JUSTICE WHITE delivered the opinion of the Court.

The Mescalero Apache Tribe operates a ski resort in the State of New Mexico, on land located outside the boundaries of the Tribe's reservation. The State has asserted the right to impose a tax on the gross receipts of the ski resort and a use tax on certain personalty purchased out of State and used in connection with the resort. Whether paramount federal law permits these...

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