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

Annotate this Case

U.S. Supreme Court

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

McClanahan v. Arizona State Tax Commission

No. 71-834

Argued December 12, 1972

Decided March 27, 1973

411 U.S. 164

Syllabus

The State of 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, as is clear from the relevant treaty with the Navajos and federal statutes. Pp. 167-181.

14 Ariz.App. 452, 484 P.2d 221, reversed.

MARSHALL, J., delivered the opinion for a unanimous Court.

Page 411 U. S. 165

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.