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In 2005, U.S. District Judge David Hurd barred Oneida and Madison counties in New York from foreclosing on Oneida Indian Nation-owned properties on which taxes haven't been paid. The U.S. Court of Appeals for the Second Circuit affirmed, noting that the counties don't have the right to sue an Indian tribe unless Congress has authorized the lawsuit or the tribe has waived its legal immunity.

(1)Does tribal sovereign immunity from suit prevent taxing authorities from foreclosing to collect lawfully imposed property taxes?

(2) Is the ancient Oneida reservation in New York disestablished or diminished?

In a per curiam decision, the Court vacated the judgment below. Because the Oneida Nation waived its sovereign immunity, the Court vacated the judgment and remanded the case back to the U.S. Court of Appeals for the Second Circuit for further proceedings in light of the waiver. Justice Sonia Sotomayor took no part in the consideration or decision in the case.