Atkinson Trading Co. V. Shirley
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Atkinson Trading Co. V. Shirley
''Atkinson Trading Co. v. Shirley'', 532 U.S. 645 (2001), was a Supreme Court of the United States, United States Supreme Court case in which the Court held the Navajo Nation's imposition of a hotel occupancy tax upon nonmembers on non-Indian fee land within its reservation is invalid. Background The Atkinson Trading Company, Inc. owns a hotel, restaurant, cafeteria, gallery, curio shop, retail store, and recreational vehicle facility, which are located on non-Indian fee simple, fee land within the Navajo Nation Reservation. The tribe provided police, fire, and ambulance services for the area, including the hotel complex. In 1992, the Navajo Nation enacted an 8 percent hotel occupancy tax on hotel rooms located within the reservation. Atkinson sought a declaratory judgment that the tax was invalid under ''Montana v. United States''. Under ''Montana'', Indian tribes lack civil authority over the conduct of non-Indians on non-Indian land which is located on a reservation. An e ...
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10th Cir
1 (one, unit, unity) is a number, numeral, and glyph. It is the first and smallest positive integer of the infinite sequence of natural numbers. This fundamental property has led to its unique uses in other fields, ranging from science to sports, where it commonly denotes the first, leading, or top thing in a group. 1 is the unit of counting or measurement, a determiner for singular nouns, and a gender-neutral pronoun. Historically, the representation of 1 evolved from ancient Sumerian and Babylonian symbols to the modern Arabic numeral. In mathematics, 1 is the multiplicative identity, meaning that any number multiplied by 1 equals the same number. 1 is by convention not considered a prime number. In digital technology, 1 represents the "on" state in binary code, the foundation of computing. Philosophically, 1 symbolizes the ultimate reality or source of existence in various traditions. In mathematics The number 1 is the first natural number after 0. Each natural number, ...
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Supreme Court Of The United States
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all Federal tribunals in the United States, U.S. federal court cases, and over State court (United States), state court cases that turn on questions of Constitution of the United States, U.S. constitutional or Law of the United States, federal law. It also has Original jurisdiction of the Supreme Court of the United States, original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party." In 1803, the Court asserted itself the power of Judicial review in the United States, judicial review, the ability to invalidate a statute for violating a provision of the Constitution via the landmark case ''Marbury v. Madison''. It is also able to strike down presidential directives for violating either the Constitution or s ...
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Fee Simple
In English law, a fee simple or fee simple absolute is an estate in land, a form of freehold ownership. A "fee" is a vested, inheritable, present possessory interest in land. A "fee simple" is real property held without limit of time (i.e., permanently) under common law, whereas the highest possible form of ownership is a "fee simple absolute", which is without limitations on the land's use (such as qualifiers or conditions that disallow certain uses of the land or subject the vested interest to termination). The rights of the fee-simple owner are limited by government powers of taxation, compulsory purchase, Law enforcement in the United Kingdom#Powers of officers, police power, and escheat, and may also be limited further by certain encumbrances or conditions in the deed, such as, for example, a condition that required the land to be used as a public park, with a reverter, reversion interest in the grantor if the condition fails; this is a fee simple conditional. History ...
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