Turtle Talk

Here:

Lower court materials here.

Questions presented:

1. 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?
2. 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?