October Term 2001 · Docket 00-507
Do federal wagering taxes apply to tribal gaming operations?
The Chickasaw Nation seeks a tax exemption for its gaming. The United States argues the tax applies to tribes.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Mr. Luthey argued Congress exempted tribes from federal wagering taxes.
Mr. Dumont defended the statute's application to tribal gaming.
Chief Justice Rehnquist closed the argument by submitting the case.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 24, lines 19-27 — Transcript, file page 24, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 47, lines 15-17 — Transcript, file page 47, lines 15-17
A citizen's guide to the whole case
What this case is about
The Chickasaw Nation argues Congress exempted tribes from federal wagering taxes. The United States argues the tax applies to tribal gaming operations.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 19-27 — Transcript, file page 24, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
How the case got here
The Supreme Court heard oral argument in this case on October 2, 2001.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
What each side wants
The Chickasaw Nation wants a tax exemption for its gaming.
The United States wants the tax to apply to tribal gaming.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 19-27 — Transcript, file page 24, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
What each side says
The Chickasaw Nation argues Congress exempted tribes from federal wagering taxes.
The United States argues the tax applies to tribal gaming operations.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 19-27 — Transcript, file page 24, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
What the justices asked
Chief Justice Rehnquist asked if the advocate was excited about defending the statute.
Official sources for this section
- Official Supreme Court Transcript — file page 47, lines 15-17 — Transcript, file page 47, lines 15-17
Why it matters
Tribal gaming revenue depends on this tax status. Federal tax policy affects tribal economic autonomy. State gaming operations enjoy specific tax exemptions.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 19-27 — Transcript, file page 24, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-15 — Transcript, file page 3, lines 5-15
- Official Supreme Court Transcript — file page 47, lines 15-17 — Transcript, file page 47, lines 15-17
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 24, lines 19-27 — Transcript, file page 24, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
- Official Supreme Court Transcript — file page 24, lines 19-27 — Transcript, file page 24, lines 19-27
- Official Supreme Court Transcript — file page 3, lines 17-13 — Transcript, file page 3, lines 17-13
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.