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Chickasaw Nation v. United States : ウィキペディア英語版 | Chickasaw Nation v. United States
''Chickasaw Nation v. United States'', 534 U.S. 84 (2001), was a case in which the Supreme Court of the United States held that Indian tribes were liable for taxes on gambling operations under . ==Background== The Chickasaw Nation operated several business, and used a pull-tab, similar to a scratch-off lottery ticket, to generate revenue for the tribe. The Internal Revenue Service (IRS) advised the tribe that the tribe owed excise taxes and federal occupational taxes on revenue generated from the sales of these pull-tabs to the public. The tribe paid the amount sought by the IRS and then filed a claim for reimbursement, averring that the tribe was exempt from such taxes under the provisions of Indian Gaming Regulatory Act (IGRA), .〔Indian Gaming Regulatory Act, 〕 The United States denied the claim, and the tribe filed suit in the Federal District Court, Eastern District of Oklahoma.〔''Chickasaw Nation v. United States'', No. 97-CV-511-P (ED Okla. 1998)〕 The court granted the government's motion for summary judgment and the tribe appealed. The Tenth Circuit Court of Appeals affirmed the decision of the trial court and the tribe appealed. The Supreme Court granted certiorari.〔''Chickasaw Nation v. United States'', 〕 Additionally, the Choctaw Nation used the same pull-tab system and also filed suit in Federal District Court,〔''Choctaw Nation of Okla. v. United States'', No. 97-CV-510-B (ED Okla. 1998)〕 with the same results as the Chickasaw tribe, and at the Tenth Circuit. At the Supreme Court, the appeals were combined.〔
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「Chickasaw Nation v. United States」の詳細全文を読む
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