Cotton Petroleum Corp. v. New Mexico

485 U.S. 1005, 108 S. Ct. 1466, 99 L. Ed. 2d 696, 56 U.S.L.W. 3718, 1988 U.S. LEXIS 1685

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?”