Bryan v. Itasca County

RESPONDENT: Itasca County
LOCATION: Virginia Citizens Consumer Council

DOCKET NO.: 75-5027
DECIDED BY: Burger Court (1975-1981)
LOWER COURT: Minnesota Supreme Court

CITATION: 426 US 373 (1976)
ARGUED: Apr 20, 1976
DECIDED: Jun 14, 1976

Bernard P. Becker - for petitioner
C. H. Luther - for respondent

Facts of the case


Media for Bryan v. Itasca County

Audio Transcription for Oral Argument - April 20, 1976 in Bryan v. Itasca County

Audio Transcription for Opinion Announcement - June 14, 1976 in Bryan v. Itasca County

Warren E. Burger:

Mr. Justice Brennan has the dispositions to announce in two cases.

William J. Brennan, Jr.:

The first is 75-5027 which is here from the Supreme Court of Minnesota.

This case was brought by a Chippewa Indian, protesting that the State of Minnesota had no jurisdiction to levy a property tax on his mobile home located on land held in by the United States in trust for members of the Chippewa tribe.

The Minnesota courts held that, they did indeed, State did indeed have taxing authority that it had that authority accredited by an act of Congress Section 4 (a) of Public Law 280.

We don't read Public Law 280 as did the Minnesota courts, and we therefore, reverse on the ground that the state did not have authority to impose a property tax on petitioner's on mobile home.