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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Atkinson Trading Co. v. Shirley ： ウィキペディア英語版 Atkinson Trading Co. v. Shirley ''Atkinson Trading Co. v. Shirley'', , was a United States Supreme Court case in which the Court held the Navajo Nation's imposition of a hotel occupancy tax upon nonmembers on non-Indian fee land within its reservation is invalid. == Background == The Atkinson Trading Company, Inc. owns a hotel, restaurant, cafeteria, gallery, curio shop, retail store, and recreational vehicle facility, which are located on non-Indian fee land within the Navajo Nation Reservation. The tribe provided police, fire, and ambulance services for the area, including the hotel complex. In 1992, the Navajo Nation enacted an 8 percent hotel occupancy tax on hotel rooms located within the reservation. Atkinson sought a declaratory judgment that the tax was invalid under ''Montana v. United States''.〔''Atkinson Trading Co. v. Shirley'', 532 U.S. 645, 647-49 (2001); , 256 (2005).〕 Under ''Montana'', Indian tribes lack civil authority over the conduct of non-Indians on non-Indian land which is located on a reservation. An exception to ''Montana'' is where the non-Indian had entered into a consensual relationship with the tribe. Here, the hotel complex was surrounded by the reservation and received numerous services from the tribe. The District Court granted summary judgment to the tribe and the Tenth Circuit Court of Appeals affirmed.〔''Atkinson'', 532 U.S. at 647-49; Jacob T. Levy, ''Three perversities of Indian law'', in 148, 154 (Lisa Ford & Tim Rowse eds. 2012); , at 256.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Atkinson Trading Co. v. Shirley」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.