McClanahan v. Arizona State Tax Commission

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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.

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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; $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. McClanahan appealed to the Arizona Court of Appeals, which affirmed. The Arizona Supreme Court declined to hear the case, and the United States Supreme Court granted certiorari to hear the case.

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Decision

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.

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References

src: www.colorado.edu

External links

• Text of McClanahan v. Arizonza State Tax Comm'n, 411 U.S. 164 (1973) is available from:  CourtListener  Findlaw  Google Scholar  Justia  Oyez 

Source of article : Wikipedia