Chickasaw Nation v. United States

Summary

The Court, in an opinion by Justice Breyer, held that the Indian Gaming Regulatory Act does not exempt tribal gaming operations from the wagering excise and occupational taxes imposed by chapter 35 of the Internal Revenue Code. The statute applies only to reporting and withholding provisions; its parenthetical reference to chapter 35 is an inadvertent drafting error rather than an independent tax exemption. Neither the canon against surplusage nor the Indian-law canon requires a contrary interpretation. Chief Justice Rehnquist and Justices Stevens, Kennedy, and Ginsburg joined the entire opinion; Justices Scalia and Thomas joined all except Part II–B, which discusses legislative history. Justice O'Connor, joined by Justice Souter, dissented, reasoning that the statutory contradiction admits competing interpretations and that the Indian-law canon should resolve the ambiguity in favor of the Tribes.