Cass County v. Leech Lake Band of Chippewa Indians, 524 U.S. 103, 3 (1998)

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Cite as: 524 U. S. 103 (1998)

Syllabus

holding that tax-exempt status automatically attaches when a tribe acquires reservation land would render unnecessary § 465 of the Indian Reorganization Act, which gives the Secretary of the Interior authority to place land in trust, held for the Indians' benefit and tax exempt, and which respondent has used to restore federal trust status to seven of the eight parcels at issue. Pp. 113-115.

108 F. 3d 820, reversed in part.

Thomas, J., delivered the opinion for a unanimous Court.

Earl E. Maus argued the cause for petitioners. With him on the briefs were Mark B. Levinger and James W. Neher, Assistant Attorneys General of Minnesota.

James M. Schoessler argued the cause for respondent. With him on the brief were Steven G. Thorne and Joseph F. Halloran. Barbara McDowell argued the cause for the United States as amicus curiae urging affirmance. With her on the brief were Solicitor General Waxman, Assistant Attorney General Schiffer, Deputy Solicitor General Kneedler, and James C. Kilbourne.*

*Briefs of amici curiae urging reversal were filed for the State of Michigan et al. by Frank J. Kelley, Attorney General of Michigan, Thomas L. Casey, Solicitor General, and R. John Wernet, Jr., Assistant Attorney General, and by the Attorneys General for their respective States as follows: Bill Pryor of Alabama, Daniel E. Lungren of California, Gale A. Norton of Colorado, Alan G. Lance of Idaho, Thomas J. Miller of Iowa, Joseph P. Mazurek of Montana, Dennis C. Vacco of New York, W. A. Drew Edmondson of Oklahoma, and Jan Graham of Utah; for Lewis County, Idaho, et al. by Tom D. Tobin, James M. Johnson, Kimron Torgerson, Michael Jesse, and Herbert Wm. Gillespie; and for the National Association of Counties et al. by Richard Ruda and Carter G. Phillips.

Briefs of amici curiae urging affirmance were filed for the Confederated Tribes and Bands of the Yakama Indian Nation by Tim Weaver; for the Grand Portage Band of Chippewa et al. by Vanya S. Hogen-Kind; for the Hoopa Valley Tribe et al. by Michael J. Wahoske; for the Lummi Indian Tribe by Harry L. Johnsen III and Judith K. Bush; for the Saginaw Chippewa Indian Tribe of Michigan by Frank R. Jozwiak and K. Allison

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