McClanahan v. Arizona State Tax Commission

McClanahan v. Arizona State Tax Comm'n

Supreme Court of the United States

Argued December 12, 1972
Decided March 27, 1973

Full case name

McClanahan v. Arizona State Tax Commission

Citations

411 U.S. 164 (more)

93 S. Ct. 1257; 36 L. Ed. 2d 129

Prior history

McClanahan v. State Tax Commission, 484 P.2d 221 (Ariz. App. Div. 1 1971).

Holding

Held that Arizona has no jurisdiction to impose a tax on the income of Navajo Indians residing on the Navajo Reservation and whose income is wholly derived from reservation sources.

Court membership

Chief Justice Warren E. Burger

Associate Justices William O. Douglas · William J. Brennan, Jr. Potter Stewart · Byron White Thurgood Marshall · Harry Blackmun Lewis F. Powell, Jr. · William Rehnquist

Case opinions

Majority

J. Marshall

Laws applied

Treaty with the Navajo Indians, 15 Stat. 667; Buck Act, 4 U.S.C. § 104 et seq.; Ariz. Rev. Stat. Ann. §43-102(a)

McClanahan v. Arizona State Tax Comm'n, 411 U.S. 164 (1973), was a case in which the Supreme Court of the United States holding that Arizona has no jurisdiction to impose a tax on the income of Navajo Indians residing on the Navajo Reservation and whose income is wholly derived from reservation sources.^[1]

Background

Rosalind McClanahan was an enrolled member of the Navajo Nation in Arizona. In 1967, all of her income came from work on the Navajo Reservation, and for which $16.20 was withheld from her wages. She requested a refund of the entire amount and protested the collection of state taxes. When the state declined her claim, she filed an action in the Arizona Superior Court. The court dismissed her case for failure to state a claim and McClanahan appealed. The Arizona Court of Appeals affirmed. The Arizona Supreme Court declined to hear the case, and the United States Supreme Court granted certiorari to hear the case.^[1]

Opinion of the Court

Justice Thurgood Marshall delivered the opinion of a unanimous court. Marshall found that there was nothing in federal law that authorized Arizona to collect a state income tax from an Indian that earned the income on the reservation. The case was reversed.^[1]

References

1 2 3 McClanahan v. Arizonza State Tax Comm'n, 411 U.S. 164 (1973)

External links

McClanahan v. Arizonza State Tax Comm'n, 411 U.S. 164 (1973)

Rights of Native Americans in the United States

Case law	Adoptive Couple v. Baby Girl Bryan v. Itasca County Cherokee Nation v. Georgia City of Sherrill v. Oneida Indian Nation of New York Cobell v. Salazar County of Oneida v. Oneida Indian Nation of New York State Ex parte Crow Dog Federal Power Commission v. Tuscarora Indian Nation Fellows v. Blacksmith Hodel v. Irving Idaho v. Coeur d'Alene Tribe of Idaho Idaho v. United States Johnson v. M'Intosh Lone Wolf v. Hitchcock McClanahan v. Arizona State Tax Commission Menominee Tribe v. United States Merrion v. Jicarilla Apache Tribe Mississippi Band of Choctaw Indians v. Holyfield New York ex rel. Cutler v. Dibble Oneida Indian Nation of New York v. County of Oneida Seneca Nation of Indians v. Christy Solem v. Bartlett South Carolina v. Catawba Indian Tribe, Inc. Standing Bear v. Crook Talton v. Mayes Tee-Hit-Ton Indians v. United States United States v. Lara United States v. Santa Fe Pacific Railroad Co. Williams v. Lee Worcester v. Georgia

Legislation	Alaska Native Claims Settlement Act American Indian Religious Freedom Act Burke Act Civilization Act Curtis Act Dawes Act Diminishment Indian Arts and Crafts Act Indian Child Welfare Act Indian Citizenship Act Indian Civil Rights Act Indian Gaming Regulatory Act Indian Removal Act Indian Reorganization Act Indian Self-Determination and Education Assistance Act Nationality Act Native American Graves Protection and Repatriation Act Native American Languages Act Nonintercourse Act Oklahoma Indian Welfare Act

Related	Aboriginal title Bureau of Indian Affairs Cherokee Commission Dawes Rolls Eagle feather law Eagle-bone whistle Federal recognition of Native Hawaiians Legal status of Hawaii Hunting license In the Courts of the Conqueror National Indian Gaming Commission Native American gaming Native American Rights Fund Public Law 280 Recognition of sacred sites State recognized tribes Treaty rights Tribal sovereignty Federally recognized tribes

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