Quimbee logo
DMCA.com Protection Status
From our private database of 18,800+ case briefs...

Atkinson Trading Co. v. Shirley

United States Supreme Court
532 U.S. 645 (2001)


Atkinson Trading Company (Atkinson) (plaintiff), a non-Indian entity, operated a hotel on land owned by Atkinson, but located within the Navajo Reservation. The Navajo Nation imposed a hotel-occupancy tax on all hotel rooms located on the reservation. The tax was charged to hotel guests, but hotel owners were responsible for collecting the tax and remitting those payments to the Navajo Tax Commission (NTC) (defendant). Atkinson disputed the Navajo Nation’s authority to impose the tax. The NTC, Navajo Supreme Court, and lower federal courts upheld the tax. The Tenth Circuit affirmed, holding that the Navajo Nation was authorized to impose the tax under Montana v. United States, 450 U.S. 544 (1981), based on a contractual relationship between Atkinson and the tribe. The United States Supreme Court granted certiorari.

Rule of Law


Holding and Reasoning (Rehnquist, C.J.)

Concurrence (Souter, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 498,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 498,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 18,800 briefs, keyed to 985 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial