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Reading List

LAW REVIEW ARTICLES ON TAXATION OF AMERICAN INDIANS
1970-1979

1. "Indians and Federal Income Taxation," Patrick Putzi, New Mexico Law Review, Vol. 2, No. 2 (July 1972), Pgs. 200-233

2. "Federal Taxation of Indian Income from Restricted Indian Lands," Terry Noble Fiske and Robert F. Wilson, Land and Water Law Review, Vol. 10, No. 1 (1975), Pgs. 63-92

3. "Federal Tax Enforcement: Special Rules Applying to American Indians," Murray B. Stewart, Tulsa Law Journal, Vol. 11, No. 3 (1976), Pgs. 330-346

4. "Federal Income Taxation and the Great Sioux Nation," James R. McCurdy, South Dakota Law Review, Vol. 22, No. 2 (Spring 1977), Pgs. 296-321

LAW REVIEW ARTICLES ON TAXATION OF AMERICAN INDIANS
1980-1989
 

1. "From Taunah to Anderson: The Bad News of Indian Tax Law," Robert D. Dellwo, South Dakota Law Review, Vol. 26, No. 3 (Summer 1981),Pgs. 529-546

2. "Indian Taxation of Non-Indian Mineral Lessees," David Goldstein, Tennessee Law Review, Vol. 50, No. 2 (Winter 1983),Pgs. 403-423

LAW REVIEW ARTICLES ON TAXATION OF AMERICAN INDIANS
1990-1999

1. "County of Yakima v. Confederated Tribes & Bands of Yakima Indian Nation: State Taxation As a Means of Diminishing the Tribal Land Base," Christopher A. Karns, The American University Law Review, Vol. 42, No. 3 (Spring 1993), Pgs. 1213-1244

2. "Property Taxation of Indian Land After County of Yakima v. Confederated Tribes and Bands of Yakima Nation," Robert W. McGee, University of Puget Sound Law Review, Vol. 16, No. 3 (Spring 1993), Pgs. 1437-1443

3. "New Mexico Taxes Non-Member Indians Who Work on Reservation: New Mexico Taxation and Department of Revenue v. Greaves," Kyle T. Nayback, New Mexico Law Review, Vol. 25, No. 1 (Winter 1995), Pgs. 129-141

4. "Hayden-Cartwright: A Ready Remedy for Oklahoma's Indian Fuel Tax Woes," Charles K. Bloeser, Tulsa Law Journal, Vol. 32, No. 1 (Fall 1996), Pgs. 139-161

5. "The Collision of Tribal Natural Resource Development and State Taxation: An Economic Analysis," Robert W. Alexander, New Mexico Law Review, Vol. 27, No. 2 (Spring 1997), Pgs. 387-420

6. "Indian Country: The Dependent Indian Community Concept and Tribal/Tribal Member Immunity from State Taxation," Paul W. Shagen New Mexico Law Review, Vol. 27, No. 2 (Spring 1997), Pgs. 421-453

7. "Tribal Taxation and Allotted Lands: Mustang Production Company v. Harrision," Stella Saunders, New Mexico Law Review, Vol. 27, No. 2 (Spring 1997), Pgs. 455-472

8. "Just Cheap Butts, Or an Equal Protection Violation?: New York's Failure to Tax Reservation Sales to Non-Indians," Karen L. Folster, Albany Law Review, Vol. 62, No. 2 (1998), Pgs. 697-735

9. "An Indian Tribe that Holds Title to Land by Transfer Under the Alaska Native Claim Settlement Act May Not Impose Business Tax When Its Land is Not Indian Country Within the Statutory Definition: Alaska v. Native Village of Venetie Tribal Government," Stacy Belisle, University of Detroit Mercy Law Review, Vol. 76, No. 3 (Spring 1999), Pgs. 903-926

10. "State Taxation of Non-Indians Whom Do Business With Indian Tribes: Why Several Recent Ninth Circuit Holdings Reemphasize the Need for Indian Tribes to Enter Into Taxation Compacts With Their Respective State," Richard J. Ansson, Jr., University of Oregon Law Review, Vol. 78, No. 2 (Summer 1999), Pgs. 501-550

LAW REVIEW ARTICLES ON TAXATION OF AMERICAN INDIANS
2000-Present

1. "Atkinson Trading Company v. Shirley: A Taxing Decision on Tribal Sovereign Power," Leonika Charging, South Dakota Law Review, Vol. 47, No. 1 (2002), Pgs. 134-156

2. "A Winning Hand or Time to Fold? State Taxation of Fuel Sales on Kansas Indian Reservations," Luke R. Spellmeier, Washburn Law Journal, Vol. 43, No. 1 (Fall 2003), Pgs. 141-170

3. "The Power to Tax, the Power to Destroy, and the Michigan Tribal-State Tax Agreements," Matthew L.M. Fletcher, University of Detroit Mercy Law Review, Vol. 82, No. 1 (Fall 2004), Pgs. 1-46

4. "Sovereignty in the Balance: Taxation by Tribal Governments," Anna-Marie Tabor, Florida Journal of Law and Public Policy, Vol. 15, No. 3 (Summer 2004), Pgs. 349-402

5. "Balancing State and Tribal Power to Tax in Indian Country," Larry Echohawk, University of Idaho Law Review, Vol. 40, No. 3 (2004), Pgs. 623-656

6. "State and Local Tax Exemption of Reacquired Indian Lands: City of Sherrill v. Oneida Indian Nation," Mark A. Ulfig, Wayne State University Law Review, Vol. 51, No. 4 (Winter 2005), Pgs. 1629-1651

7. "Learning to Sell Grandmother: Why City of Sherrill, New York v. Oneida Indian Nation of New York Should Be Upheld to Preserve Tax-Free Status of Tribal Real Estate Acquisition," Jay Donald Jerde, Hamline Law Review, Vol. 28, No. 2 (Spring 2005), Pgs. 341-386

8. "Double Taxation in Indian Country: Unpacking the Problem and Analyzing the Role of the Federal Government in Protecting Tribal Governmental Revenues," Mark J. Cowan, University of Pittsburgh Tax Review, Vol. 2 (Spring 2005), Pgs. 93-150

9. Tribal-State Compacts: Legitimate or Illegal Taxation of Indian Gaming in California," Rubin Ranat, Whittier Law Review, Vol. 26, No. 3 (Spring 2005), Pgs. 953-980

10. "City of Sherrill v. Oneida Indian Nation of New York: A Regretful Postscript to the Taxation Chapter in Cohen's Handbook of Federal Indian Law," Sarah Krakoff, University of Tulsa Law Review, Vol. 41, No. 1 (Fall 2005), Pgs. 5-19

11. "Taxation of Indians: An Analysis and Comparison of New Mexico and Oklahoma State Tax Laws," Anne Zimmerman, University of Tulsa Law Review, Vol. 41, No. 1 (Fall 2005), Pgs. 91-116.

12. "Kansas v. Prairie Band Potawatomi Nation: Undermining Indian Sovereignty Through State Taxation," Jesse K. Martin, University of Maryland Law Journal of Race, Religion, Gender and Class, Vol. 6 (Spring 2006), Pgs. 251-271

 

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