Legal Opinion
Topash v. Commissioner of Revenue
Supreme Court of Minnesota
Decided March 28, 1980No. 50030PublishedCited by 7 opinions
1Opinion of the Court
WAHL, Justice.
A writ of certiorari was granted by this court to allow taxpayer Bernard Topash to challenge a decision of the Minnesota Tax Court denying his claim for refund of Minnesota income tax paid by him in 1973. The issue presented is whether the State of Minnesota has jurisdiction over income earned within the Red Lake Indian Reservation by an Indian residing within the reservation but enrolled in a tribe other than the Red Lake Band of Chippewa Indians. We reverse.
Bernard Topash is an enrolled member of the Tulalip Tribe of Indians in the State of Washington and was so during 1973.…
2Cases cited16 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- United States v. KagamaSupreme Court of the United States · 1886
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
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3Cited by7 opinions
- State v. R.M.H.Supreme Court of Minnesota · 2000
- State v. R.M. H.Court of Appeals of Minnesota · 1999
- LaRock v. Wisconsin Department of RevenueWisconsin Supreme Court · 2001
- Mike v. Franchise Tax BoardCalifornia Court of Appeal · 2010
- State v. RMhSupreme Court of Minnesota · 2000
2 more not listed; retrieve them via the Exa API.