Document ID: ./input/supremecourt_opinions/opinions/boundvolumes/524bv.pdf
Page Number: 150.0

524US1

Unit: $U77

[09-06-00 18:33:45] PAGES PGT: OPIN

Cite as: 524 U. S. 103 (1998)

105

Syllabus

holding that tax-exempt status automatically attaches when a tribe ac-
quires reservation land would render unnecessary § 465 of the Indian
Reorganization Act, which gives the Secretary of the Interior authority
to place land in trust, held for the Indians’ beneﬁt and tax exempt, and
which respondent has used to restore federal trust status to seven of
the eight parcels at issue. Pp. 113–115.

108 F. 3d 820, reversed in part.

Thomas, J., delivered the opinion for a unanimous Court.

Earl E. Maus argued the cause for petitioners. With him
on the briefs were Mark B. Levinger and James W. Neher,
Assistant Attorneys General of Minnesota.

James M. Schoessler argued the cause for respondent.
With him on the brief were Steven G. Thorne and Joseph
F. Halloran.

Barbara McDowell argued the cause for the United States
as amicus curiae urging afﬁrmance. With her on the brief
were Solicitor General Waxman, Assistant Attorney Gen-
eral Schiffer, Deputy Solicitor General Kneedler, and James
C. Kilbourne.*

*Briefs of amici curiae urging reversal were ﬁled for the State of Michi-
gan et al. by Frank J. Kelley, Attorney General of Michigan, Thomas L.
Casey, Solicitor General, and R. John Wernet, Jr., Assistant Attorney Gen-
eral, and by the Attorneys General for their respective States as follows:
Bill Pryor of Alabama, Daniel E. Lungren of California, Gale A. Norton
of Colorado, Alan G. Lance of Idaho, Thomas J. Miller of Iowa, Joseph P.
Mazurek of Montana, Dennis C. Vacco of New York, W. A. Drew Edmond-
son of Oklahoma, and Jan Graham of Utah; for Lewis County, Idaho, et
al. by Tom D. Tobin, James M. Johnson, Kimron Torgerson, Michael
Jesse, and Herbert Wm. Gillespie; and for the National Association of
Counties et al. by Richard Ruda and Carter G. Phillips.

Briefs of amici curiae urging afﬁrmance were ﬁled for the Confederated
Tribes and Bands of the Yakama Indian Nation by Tim Weaver; for the
Grand Portage Band of Chippewa et al. by Vanya S. Hogen-Kind; for the
Hoopa Valley Tribe et al. by Michael J. Wahoske; for the Lummi Indian
Tribe by Harry L. Johnsen III and Judith K. Bush; for the Saginaw Chip-
pewa Indian Tribe of Michigan by Frank R. Jozwiak and K. Allison