UNITED STATES SUPREME COURT DECISIONS ON-LINE

MCCLANAHAN V. ARIZONA STATE TAX COMM'N, 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

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. chanrobles.com-red

Page 411 U. S. 165


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