McClanahan v. Arizona State Tax Commission

Supreme Court of the United States

411 U.S. 164

McClanahan  v.  Arizona State Tax Commission

Appeal from the Court of Appeals of Arizona

No. 71-834.  Argued: December 12, 1972 --- Decided: March 27, 1973

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.


Richard B. Collins argued the cause for appellant. With him on the briefs were Donald Juneau and Theodore R. Mitchell.

James D. Winter, Assistant Attorney General of Arizona, argued the cause for appellee. With him on the brief was Gary K. Nelson, Attorney General.

Harry R. Sachse argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General Griswold, Assistant Attorney General Frizzell, Deputy Solicitor General Wallace, Edmund B. Clarke, and Carl Strass.[1]


  1. ↑ Briefs of amici curiae urging reversal were filed by Charles A. Hobbs for the National Congress of American Indians; by David H. Getches for the Native American Rights Fund; and by Samuel W. Murphy, Jr., and William C. Pelster for Montana Inter-Tribal Policy Board.
    William D. Dexter, Assistant Attorney General of Washington, and Eugene F. Corrigan filed a brief for Multistate Tax Commission as amicus curiae urging affirmance.
    Mr. Hobbs, Pierre J. LaForce, and R. Don Mahan filed a brief for the Estate of Rose Mason as amicus curiae.
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