Legal Opinion
LaRoque v. State
Montana Supreme Court
Decided August 23, 1978No. 13993, 14048PublishedCited by 38 opinions
1Opinion of the CourtJustice Sheehy
Since each of the captioned cases involves the same subject matter, we decided the same together. Both of the appeals involve an attempt by the State of Montana to collect state income taxes on income earned by Indians living on an Indian reservation and derived solely from reservation sources. The District Court, Fifteenth Judicial District, Roosevelt County, concluded in each case that the State had jurisdiction to impose and collect state income tax from both appellants. For the reasons set forth below we reverse.
The facts in these two causes were stipulated:
William LaRoque is an enrolled…
2Cases cited26 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Morton v. MancariSupreme Court of the United States · 1974
- United States v. MazurieSupreme Court of the United States · 1975
- Williams v. LeeSupreme Court of the United States · 1959
- Hanover Shoe, Inc. v. United Shoe MacHinery Corp.Supreme Court of the United States · 1968
21 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Nehring v. LaCounteMontana Supreme Court · 1986
- State v. ArmstrongMontana Supreme Court · 1980
- Dewitt Dillon, Cross-Appellants v. The State of Montana, Cross-AppelleesCourt of Appeals for the Ninth Circuit · 1980
- Loyal Order of Moose, 259 v. County Board of Equalization of Salt Lake CountyUtah Supreme Court · 1982
- Dempsey v. Allstate Insurance Co.Montana Supreme Court · 2004
33 more not listed; retrieve them via the Exa API.