Case Name: Cotton Petroleum Corp. et al. v. New Mexico et al.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1988-04-18
Citations: 485 U.S. 1005
Docket Number: No. 87-1327
Parties: Cotton Petroleum Corp. et al. v. New Mexico et al.
Judges: 
Reporter: United States Reports
Volume: 485
Pages: 1005–1005

Head Matter:
No. 87-1327.
Cotton Petroleum Corp. et al. v. New Mexico et al.

Opinion:
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?"