Lower court materials here.
- Do the federal regulations governing the leasing of Indian lands preempt state and local governments
from taxing the leasehold interest conveyed by the regulated leases?
- Does the express preemption provision of the Indian Reorganization Act of 1934—which prohibits
state taxes on “any interest in lands” that the government “acquire[s] pursuant to this Act … in trust
for [an] Indian tribe or individual Indian”—apply when the government acquires extended trust rights
pursuant to the Act?