This educational guide is based on the linked primary sources. It is not a Court publication, is not affiliated with the Court, and is not legal advice.
In brief
Overview
The parties’ counsel were Theodore B. Olson for the petitioner, Ian Heath Gershengorn for the respondent, and Edwin S. Kneedler for the United States as amicus supporting the respondent.
Section 3401(f)(3) defines a “distributor” as someone who receives the product.
Background and question before the Court
What each side argues
Respondent (Prairie Band Potawatomi Nation)
According to Respondent, the respondent further states that if a distributor has not performed the use, sale, or delivery, the distributor can be held liable for any tax increases that occur while it holds the tax.
United States (Amicus Curiae, represented by Edwin S. Kneedler)
According to Mr. Kneedler, on behalf of the United States, argues that the court was wrong to conclude that the tax incidence falls on the distributor.
What happened at oral argument
The oral argument was conducted by Edwin S. Kneedler on behalf of the United States.
Justices O'Connor, Ginsburg, Stevens, and Scalia each asked questions about the tax’s incidence during oral argument.
Justice Breyer asked a question concerning the constitutional basis of the tax during oral argument.
Justice Kennedy asked a question about the relevance of the tax issue during oral argument.
- [1] 0122933a1ab3c62f4c4d-r1-2758705f73bbccf0.pdf, p. 47
- [2] 0122933a1ab3c62f4c4d-r1-2758705f73bbccf0.pdf, p. 7
- [3] 0122933a1ab3c62f4c4d-r1-2758705f73bbccf0.pdf, p. 19
- [4] 0122933a1ab3c62f4c4d-r1-2758705f73bbccf0.pdf, p. 35
- [5] 0122933a1ab3c62f4c4d-r1-2758705f73bbccf0.pdf, p. 37
- [6] 0122933a1ab3c62f4c4d-r1-2758705f73bbccf0.pdf, p. 38
What the Court decided
Why it matters
Terms to know
No glossary terms are available for this guide.
Primary sources
Read the source materials on the official site or open the immutable repository copy used for this guide.
- 0122933a1ab3c62f4c4d-r1-2758705f73bbccf0.pdforal argument transcript
Guide generated September 21, 2026. Automated validation accepted this version.