Legal Opinion
LaRock v. Wisconsin Department of Revenue
Wisconsin Supreme Court
Decided February 13, 2001No. 99-0951PublishedCited by 1 opinion
1Opinion of the CourtJon P. Wilcox, J.
¶1. The question presented in this case is whether an enrolled member of the Menominee Tribe, Joan LaRock (LaRock), is exempt from Wisconsin's income tax while living and working on the Oneida Reservation. Because LaRock is a member of the Menominee Tribe rather than the Oneida Tribe, we conclude that principles of tribal sovereignty do not bar the State from taxing her income earned on the Oneida Reservation.
¶ 2. The Department of Revenue (DOR) sent notice to LaRock in 1996 that she owed $588.00 plus interest for income she earned in 1994 and 1995. LaRock appealed the DOR's finding to the…
2Cases cited28 opinions
- Morton v. MancariSupreme Court of the United States · 1974
- United States v. WheelerSupreme Court of the United States · 1978
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Montana v. United StatesSupreme Court of the United States · 1981
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
23 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mike v. Franchise Tax BoardCalifornia Court of Appeal · 2010