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· 6/8/2001

Goodman Oil Co. v. Idaho State Tax Commission

Citations

  • 28 P.3d 996
  • 136 Idaho 53
  • 2001 Ida. LEXIS 80

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that the Hayden-Cartwright Act does not apply to Indian reservations, and that the state's tax was therefore unconstitutional as applied to Indians
  • holding that the Hayden-Cartwright Act does not apply to Indian reservations, and that the state’s tax was therefore unconstitutional as applied to Indians
  • “It is not unmistakably clear that Congress intended to eliminate the exemption of the Tribes from the taxes the state attempts to impose”
  • same; Indian tribe exemption from state excise tax
  • same; Indian tribe exemption from state excise tax

Source: CourtListener parenthetical corpus (CC0).

Judges: Schroeder, Trout, Walters, Hart, Hurlbutt

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.