McClanahan v. Arizona State Tax Comm'n
Annotate this Case
411 U.S. 164 (1973)
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U.S. Supreme Court
McClanahan v. Arizona State Tax Comm'n, 411 U.S. 164 (1973)
McClanahan v. Arizona State Tax Commission
Argued December 12, 1972
Decided March 27, 1973
411 U.S. 164
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.