O'Cheskey v. Hunt

OPINION

McMANUS, Chief Justice.

This case is before us on a writ of certiorari to the New Mexico Court of Appeals. In Hunt v. O’Cheskey, 512 P.2d 954 [Ct.App., 1973] it was decided that the State of New Mexico may not tax income and gross receipts of Indians residing on a reservation when the income and gross receipts involved are derived solely from activities within the reservation.

In McClanahan v. State Tax Commission of Arizona, 406 U.S. 916, 92 S.Ct. 1763, 32 L.Ed.2d 115 (1973), the court held that by imposing a tax on the income of Navajo Indians residing on the Navajo Reservation the…