Oklahoma Tax Commission v. Chickasaw Nation

Decided June 14, 1995. Ruth Bader Ginsburg delivered the opinion of the Court.

Docket 94-771 · 515 U.S. 450 (1995) · Cited 213 times

Holding

Recovery under the ADEA is not excludable from gross income.

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 5–4.

“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.

• County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation · 502 U.S. 251 (1992)
• Oklahoma Tax Commission v. Sac & Fox Nation · 508 U.S. 114 (1993)
• Dobbins v. Commissioners of Erie County · 41 U.S. 435 (1842)
• McClanahan v. Arizona State Tax Commission · 411 U.S. 164 (1973)
• Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation · 425 U.S. 463 (1976)
• Washington v. Confederated Tribes of the Colville Indian Reservation · 447 U.S. 134 (1980)
• Yee v. City of Escondido · 503 U.S. 519 (1992)
• Mescalero Apache Tribe v. Jones · 411 U.S. 145 (1973)
• Countyof Oneida v. Oneida Indian Nation of NY · 470 U.S. 226 (1985)
• Montana v. Blackfeet Tribe of Indians · 471 U.S. 759 (1985)
• Graves v. New York Ex Rel. O'Keefe · 306 U.S. 466 (1939)
• Shaffer v. Carter · 252 U.S. 37 (1920)
• Toll v. Moreno · 458 U.S. 1 (1982)
• Department of Taxation and Finance of NY v. Milhelm Attea & Bros. · 512 U.S. 61 (1994)
• TSC Industries, Inc. v. Northway, Inc. · 426 U.S. 438 (1976)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• White Mountain Apache Tribe v. Bracker · 448 U.S. 136 (1980)
• Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla. · 498 U.S. 505 (1991)
• California v. Cabazon Band of Mission Indians · 480 U.S. 202 (1987)
• Haring v. Prosise · 462 U.S. 306 (1983)
• Bryan v. Itasca County · 426 U.S. 373 (1976)
• Lebron v. National Railroad Passenger Corporation · 513 U.S. 374 (1995)
• Squire v. Capoeman · 351 U.S. 1 (1956)
• New York Ex Rel. Cohn v. Graves · 300 U.S. 308 (1937)
• United States v. County of Fresno · 429 U.S. 452 (1977)
• Cook v. Tait · 265 U.S. 47 (1924)
• California State Board of Equalization v. Chemehuevi Indian Tribe · 474 U.S. 9 (1985)

Cited by

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

• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• Inyo County, California v. Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony · 538 U.S. 701 (2003)

Official text

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

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Source: Supreme Court of the United States, slip opinions (1995). 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).