Atkinson Trading Company, Inc. v. Joe Shirley, Jr., et al.

Decided May 29, 2001. William Hubbs Rehnquist delivered the opinion of the Court.

Docket 00-454 · 532 U.S. 645 (2001) · Cited 156 times

Holding

The Navajo Nation’s imposition of a hotel occupancy tax upon nonmembers on non-Indian fee land within its reservation is invalid.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Montana v. United States · 450 U.S. 544 (1981)
• Merrion v. Jicarilla Apache Tribe · 455 U.S. 130 (1982)
• Strate v. A-1 Contractors · 520 U.S. 438 (1997)
• BRENDALE v. CONFEDERATED TRIBES AND BANDS OF THE YAKIMA INDIAN NATION Et Al. · 492 U.S. 408 (1989)
• Duro v. Reina · 495 U.S. 676 (1990)
• Exxon Corp. v. Department of Revenue of Wis. · 447 U.S. 207 (1980)
• United States v. Wheeler · 435 U.S. 313 (1978)
• United States v. Mazurie · 419 U.S. 544 (1975)
• Washington v. Confederated Tribes of the Colville Indian Reservation · 447 U.S. 134 (1980)
• DeCoteau v. District County Court for the Tenth Judicial District · 420 U.S. 425 (1975)
• Japan Line, Ltd. v. County of Los Angeles · 441 U.S. 434 (1979)
• South Dakota v. Bourland · 508 U.S. 679 (1993)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Plains Commerce Bank v. Long Family Land & Cattle Co. · 554 U.S. 316 (2008)
• Nevada v. Hicks · 533 U.S. 353 (2001)
• United States v. Cooley · 593 U.S. 345 (2021)
• Carcieri v. Salazar · 555 U.S. 379 (2009)
• City of Sherrill v. Oneida Indian Nation of NY · 544 U.S. 197 (2005)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (2001). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).