Legal Opinion
Anderson v. Wisconsin Department of Revenue
Court of Appeals of Wisconsin
Decided July 2, 1991No. 91-0167PublishedCited by 2 opinions
1Opinion of the CourtMyse, J.
John Anderson appeals a judgment affirming the Wisconsin Tax Appeals Commission determination that Anderson's income is subject to state income tax. Anderson contends that, although he resides off-reservation in Wisconsin, he is immune from state income tax for his on-reservation employment based on McClanahan v. State Tax Comm'n, 411 U.S. 164 (1973). Anderson alternatively contends that state income tax on Indian income from reservation employment is an unreasonable interference with tribal sovereignty and has been preempted by federal law. We conclude that McClanahan is inapposite to the…
2Cases cited9 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Cotton Petroleum Corp. v. New MexicoSupreme Court of the United States · 1989
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3Cited by2 opinions
- Anderson v. Wisconsin Department of RevenueWisconsin Supreme Court · 1992
- Anderson v. Wisconsin Department of RevenueWisconsin Supreme Court · 1992