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

Name: McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973) - Syllabus
Author: U.S. Supreme Court

McClanahan v. Arizona State Tax Commission

No. 71-834

Argued December 12, 1972
Decided March 27, 1973
411 U.S. 164

APPEAL FROM THE COURT OF APPEALS OF ARIZONA

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.

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Chicago: U.S. Supreme Court, "Syllabus," McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973) in 411 U.S. 164 411 U.S. 165. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=22NNK4TAHA2K1SY.

MLA: U.S. Supreme Court. "Syllabus." McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973), in 411 U.S. 164, page 411 U.S. 165. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=22NNK4TAHA2K1SY.

Harvard: U.S. Supreme Court, 'Syllabus' in McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973). cited in 1973, 411 U.S. 164, pp.411 U.S. 165. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=22NNK4TAHA2K1SY.