October Term 2007 · Docket 07-411

Can a tribe tax a nonmember bank on reservation land?

The dispute centers on whether tribal courts hold jurisdiction over a nonmember bank for tax collection.

Official caption
Plains Commerce Bank v. Long Family Land & Cattle Co.
Latest argument session
Latest official Court activity
Latest verified event
Argued
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Official Transcript

Verified source milestones

  1. — 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.

  1. Argument 1 ·

    What happened at the argument

    Mr. Banker argued tribes lack inherent sovereign power over nonmembers.

    Mr. Gannon argued tribes retain legitimate civil authority over nonmember land.

    Chief Justice Roberts questioned the practical enforcement of tribal taxes.

    Justice Ginsburg compared tax collection to a gas station scenario.

    Read the official transcript for this argument · Official argument details

    Sources used for this argument breakdown

A citizen's guide to the whole case

What this case is about

Plains Commerce Bank seeks to avoid tribal court jurisdiction. The Long Family Land and Cattle Company wants the tribe to collect taxes from the bank.

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How the case got here

The Supreme Court heard oral argument in this case on April 14, 2008.

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What each side wants

The bank wants the tribe to lose jurisdiction over it.

The tribe wants to collect taxes from the bank.

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What each side says

The bank argues tribes lack inherent power over nonmembers.

The tribe argues political branches have not removed civil jurisdiction.

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What the justices asked

Chief Justice Roberts asked if tribal court jurisdiction exists in a hypothetical case.

Justice Souter asked if regulatory authority exceeds adjudicatory authority.

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Why it matters

This case defines the scope of tribal authority over nonmember businesses. It determines whether tribes can enforce tax laws against outside entities. The outcome shapes the balance of power between tribal and state governments.

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What happens next

This article currently covers the argument record. Use the official docket link for later case activity.

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Official Court provenance

Official docket and case history · Official Supreme Court oral-argument detail page

Title and summary sources

Revision history

  1. Revision 1 · Official Transcript ·

    Correction: Rewritten to the concise citizen-facing editorial standard.

  2. Revision 2 · Official Transcript ·

    Correction: Migrated to the dated official Court activity contract without model use.

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