McClanahan v. Arizona State Tax Commission

This case requires us once again to reconcile the plenary-power of the States over residents within their borders with the semi-autonomous status of Indians living on tribal reservations. In this instance, the problem arises in the context of Arizona’s efforts to impose its personal income tax on a reservation Indian whose entire income derives from reservation sources. Although we have repeatedly addressed the question of state taxation of reservation Indians, 1 the problems posed by a state income tax are apparently of first impression in this Court. 2 The Arizona courts have held that such…