Cotton Petroleum Corp. v. New Mexico

485 U.S. 1005 | SCOTUS | 1988

Appeal from Ct. App. N. M. Probable jurisdiction noted. The parties are also invited to brief and argue the following question: “Does the Commerce Clause require that an Indian Tribe be treated as a State for purposes of determining whether a state tax on nontribal activities conducted on an Indian Reservation must be apportioned to account for taxes imposed on those same activities by the Indian Tribe?”