In Bryan v. Itasca County, Minnesota, the U.S. Supreme Court ruled that state and local governments cannot impose taxes on individuals living on Native American reservations without explicit authorization from Congress. The case began when Russell Bryan, a member of the Chippewa Tribe residing in Itasca County, was taxed for his mobile home by county officials despite it being located within reservation boundaries. He argued this violated federal laws protecting tribal sovereignty and self-governance. The court unanimously agreed with Bryan's argument stating that while states have some jurisdiction over activities on reservations as per Public Law 280 (1953), it did not grant them authority to levy taxes there unless specifically authorized by Congress - which had not occurred in this instance. This landmark decision affirmed the principle of tribal sovereignty and clarified limits to state power over Native American tribes; reinforcing their right to govern themselves free from undue external interference.

In the Bryan v. Itasca County case, there was no dissenting opinion recorded. The Supreme Court's decision was unanimous in favor of Russell Bryan, a member of the Chippewa Tribe living on a reservation in Minnesota who had been assessed for personal property tax by Itasca County. The court ruled that under Public Law 280 (1953), states did not have authority to impose such taxes on Native Americans living on reservations without express consent from Congress.