City of Sherrill, New York v. Oneida Indian Nation of New York

Summary

The Supreme Court reversed the Second Circuit, holding that the Oneida Indian Nation cannot unilaterally revive its ancient sovereignty over discrete parcels of historic reservation land purchased in the open market after a long lapse of time. The Court found that equitable principles of laches, acquiescence, and impossibility preclude the Tribe from obtaining tax exemptions that would disrupt the long-established governance of local non-Indian jurisdictions. Justice Stevens dissented, arguing only Congress can abrogate tribal tax immunity, and Justice Souter concurred.