Supreme Court of Minnesota August 2, 2001, C6-01-308 (Jefferson v. Commissioner of Revenue)

OPINION

PAGE, Justice.

The issue presented by this case is whether the State of Minnesota may impose its income tax on enrolled members of an Indian tribe who reside off the reservation or, more precisely, outside Indian

*394

country,

1

but within the State of Minnesota, for income derived from reservation gaming operations authorized by the Indian Gaming Regulatory Act, 25 U.S.C.