Legal Opinion
Mike v. Franchise Tax Board
California Court of Appeal
Decided March 5, 2010No. D054439PublishedCited by 1 opinion
1Opinion of the Court
Opinion
McDONALD, J.
Plaintiff Angelina Mike is an American Indian and an enrolled member of the Twenty-Nine Palms Band of Mission Indians (the Tribe). She does not live on the Tribe’s reservation, but resides on the reservation of a different tribe. In 2000, Mike received a distribution from gaming operations conducted on the Tribe’s reservation (the income). The question is simply stated—may the State of California collect income taxes on the income? That question appears to be a matter of first impression in California, and requires us to navigate complex currents of decisional and statutory…
2Cases cited31 opinions
- Minnesota v. Clover Leaf Creamery Co.Supreme Court of the United States · 1981
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Montana v. United StatesSupreme Court of the United States · 1981
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
26 more not listed; retrieve them via the Exa API.