McClanahan v. Arizona State Tax Commission
| McClanahan v. Arizona State Tax Comm'n | |
|---|---|
| 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; 1973 U.S. LEXIS 89 |
| Case history | |
| Prior | McClanahan v. State Tax Commission, 484 P.2d 221 (Ariz. App. Div. 1 1971). |
| Holding | |
| 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 | |
| |
| Case opinion | |
| Majority | Marshall, joined by unanimous |
| 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 if their income is wholly derived from reservation sources.