Ramah Navajo School Board Inc. v. New Mexico Taxation & Revenue Department

{1} Few areas of the law generate as much controversy, complexity, and confusion as the scope of a states power to impose taxes that impact Native Americans. Although the United States Supreme Court has written repeatedly on the subject-indeed, one of the leading cases involves the very parties before us in this case-no case decided by that Court is factually on all fours with this case, and it is difficult to determine which factual distinctions are of legal consequence.